SHREE GANESH STOCK ADVISORY PVT. LTD.,KOLKATA vs. DCIT, CENTRAL CIR.-3(3), 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 No.2632/KOL/2024
(निर्धारण वर्ा / Assessment Year :2014-2015)

Shree Ganesh Stock Advisory
Private Limited,
7/1A, Room No.401, 4th Floor,
Grant Late, Kolkata
Vs DCIT, Circle-3(3), Kolkata

PAN No. :AALCS 6646 J

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR
रधजस्व की ओर से /Revenue by : Shri Nicholas Murmu, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 05/05/2025
घोषणा की तारीख/Date of Pronouncement : 05/05/2025
आदेश / O R D E R
Per Bench :

This is an appeal filed by the assessee against the order dated
12.10.2023, passed by the CIT(A), National Faceless Appeal Centre
(NFAC),
Delhi in DIN
&
Order
No.ITBA/APL/S/250/2023-
24/1057002982(1), for the assessment year 2014-2015. 2. Shri Miraj D. Shah AR appeared on behalf of the assessee. Shri
Nicholas Murmu, Sr. DR appeared on behalf of the revenue.
3. It was the submission of the ld. AR that the impugned order passed by the ld. CIT(A) is an ex-parte order without giving sufficient opportunity of being heard to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. CIT(A).
2
4. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld.
AO. It was the submission that restoring the matter to the file of CIT(A) would be, in fact, giving the assessee a second round which should not be granted.
5. A perusal of the impugned order passed by the Id. CIT(A), shows that the ld. CIT(A) has issued notices to the assessee five times, the details of which are tabulated by the ld. CIT(A) in its order at para 01 in page 2 of the order, but the assessee has not responded to the same. However, ld. AR before us requested for one more opportunity to produce the documents before the ld. CIT(A) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 05/05/2025. (SANJAY AWASTHI) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 05/05/2025
Prakash Kumar Mishra, Sr.P.S.

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(