M/S. DHANKAMAL PROPERTIES PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 1(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 No.2642/KOL/2024
(निर्धारण वर्ा / Assessment Year :2012-2013)

Dhankamal Properties Pvt. Ltd
5, Narayan Prasad Babu Lane,
Burrabazar, Kolkata
Vs ITO, Ward-1(1), Kolkata

PAN No. :AAECD 1066 E

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

निर्धाररती की ओर से /Assessee by : None
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
28.10.2024, passed by the CIT(A), National Faceless Appeal Centre
(NFAC),
Delhi in DIN
&
Order
No.ITBA/NFAC/S/250/2024-
25/1070004334(1), for the assessment year 2012-2013. 2. None appeared on behalf of the assessee. Shri Nicholas Murmu, Sr.
DR appeared on behalf of the revenue.
3. 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.
4. A perusal of the impugned order passed by the Id. CIT(A) at para 5.2, shows that the assessee has not cooperated in the appellate proceedings
However, 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
2
adequate opportunity of being heard, subject to a payment of cost of Rs.50,000/-(Rupees Fifty Thousand only) by the assessee to the Legal
Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-
700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.
5. In the result, appeal of the assessee is partly allowed for statistical purposes subject to above directions.
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,

(