ASSAM SAII MOTORS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1), KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2445/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2012-2013)
Assam Saii Motors Pvt. Ltd.
1 A Nanda Mullick Lane
Kolkata-700006
Vs ITO Ward-7(1), Kolkata
PAN No. :AAGCS 8408 R
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Subrata Mukherjee, AR
रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 07/05/2025
घोषणा की तारीख/Date of Pronouncement : 07/05/2025
आदेश / O R D E R
Per Bench :
This is an appeal filed by the assessee against the order dated
03.10.2024, passed by the CIT(A), National Faceless Appeal Centre
(NFAC),
Delhi in DIN
&
Order
No.ITBA/NFAC/S/250/2024-
25/1069339733(1), for the assessment year 2012-2013. 2. Shri Subrata Mukherjee, AR, appeared on behalf of the assessee.
Shri Praveen Kishore, Sr. DR Sr. DR appeared on behalf of the revenue.
3. At the outset, a perusal of the para 2 of the order of the ld. CIT(A), shows that the assessee has not represented before the ld. CIT(A) to represent its case. However, a prayer was made during the course of hearing before us that the assessee may be given one more opportunity for which the assessee would be able to represent its case before the ld.
CIT(A) and produce all the evidence to substantiate its case. The ld. Sr. DR did not raise any serious objection in setting aside the issues in this appeal
2
to the file of ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the set aside proceedings before the ld. CIT(A) positively.
4. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 07/05/2025. (SANJAY AWASTHI) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 07/05/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
sआदेशधिुसधर/ BY ORDER,
(