CITIUS FREIGHT LINERS PVT. LTD., ,KOLKATA vs. ITO, WARD 6(1), , KOLKATA

आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA

श्री जाजज माथन, न्याययक सदस्य के समक्ष ।

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER

आयकर अपील सं/ITA No.907/KOL/2025
(नििाारण वर्ा / Assessment Year : 2012-2013)

Citius Freight Liners Pvt. Ltd
C/o Subash Agarwal &
Associates, Advocates,
Siddha Gibson, 1,Gibson Lane
Suite 213, 2nd Floor, Kolkata
Vs ITO, Ward-6(1), Kolkata

PAN No. :AADCC 5539 J

(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

नििााररती की ओर से /Assessee by : Shri Siddharth Agarwal, Advocate
राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
30/06/2025
घोषणा की तारीख/Date of Pronouncement
:
03.07.2025

आदेश / O R D E R

This is an appeal filed by the assessee against the order of ld.
Addl./JCIT(A)-4, Mumbai, dated 27.02.2025 passed for Assessment Year
2012-13. 2. It was the submission of the ld. AR that due to certain unavoidable circumstances, the assessee or the representative of the assessee could not pursue the matter during the course of appellate proceedings resulting into dismissal of appeal of the assessee by the ld. CIT(A). It was submitted that if one more opportunity be given, the assessee would be able to provided all the required documents in regard to its claim before the ld.
CIT(A).

ITANo.907/KOL/2025

2
3. In reply, ld. Sr. DR vehemently supported the orders of both the authorities below and submitted that the assessee has not complied with the notices issued by the ld. CIT(A) nor appeared before him. Thus, the ld.
Sr.DR prayed for upholding the orders of the lower authorities.
4. I have considered the rival submissions. A perusal of the impugned order at page 3 in para 4.1 shows that the ld.CIT(A) has issued notices to the ld. CIT(A) on the different dates as mentioned in the table, however, the assessee was non-compliant before him. Looking to the facts and circumstances of the case and considering the prayer of the ld.AR of the assessee, in the interest of justice, I restore the issues involved in the present appeal to the file of the ld.CIT(A) for readjudication afresh after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate in the readjudication proceedings before the ld. CIT(A) positively.
5. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 03.07.2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER

कोलकाता Kolkata; ददनाांक Dated 03.07.2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

ITANo.907/KOL/2025

आदेशािुसार/ BY ORDER,

(