M/S. ALBELI FASHIONS PVT. LTD.,KOLKATA vs. ACIT, CIR.-10(1), KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
आयकर अपील सं/ITA Nos.2698&2699/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2012-2013)
M/s Albeli Fashions Pvt. Ltd.
161/1, Room No.77, Bangur
Building, 3rd Floor, MG Road
Kolkata-700007
Vs ACIT, Circle-10(1), Kolkata
PAN No. :AAECA 3537 H
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : None
रधजस्व की ओर से /Revenue by : Shri Dheeraj, 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
25.09.2023, passed by the CIT(A), National Faceless Appeal Centre
(NFAC),
Delhi in DIN
&
Order
No.ITBA/NFAC/S/250/2023-
24/1056474242(1), for the assessment year 2012-2013. 2. None appeared on behalf of the assessee. Shri Dheeraj, Sr. DR Sr.
DR appeared on behalf of the revenue.
3. At the outset, a perusal of para 4.1 of the order of the ld. CIT(A), shows that the assessee has not responded to the notices issued to the assessee by the ld. CIT(A). However, looking to the facts and circumstances of the case and in the interest of justice, we are of the opinion that the assessee shall be provided 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 ITA No.2698&2699/KOL/2024
2
raise any serious objection in setting aside the issues in this appeal 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 readjudication 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,
(