REDSTRIP MERCHANTS PVT. LTD.,,KOLKATA vs. ITO, WARD 4(1), KOLKATA

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ITA 111/KOL/2025Status: DisposedITAT Kolkata21 April 2025AY 2012-132 pages

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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM

For Appellant: Shri Sailen Samadder, DR
For Respondent: Shri Sailen Samadder, DR
Hearing: 21.04.2025Pronounced: 21.04.2025

These appeals are filed by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] No. ITBA/NFAC/S/250/2022-23 vide order dated 14.03.2023 for the AY 2012-13 and No. ITBA/NFAC/S/250/2023-24 vide order dated 19.04.2023 for A.Y. 2015-16.

2.

Adjournment application has been filed, the reasons given are very vague. Consequently, the same is rejected and the appeals are being disposed off.

3.

None present on behalf of the assessee. Sent back the appeals to ld. CIT (A) because the assessee has not appeared before the ld. CIT (A) as the matter is a factual issue. The paper book has also been filed. It

4.

The ld. Sr. DR submitted that the assessee has not appeared before the ld. CIT (A). He has no objection if the issue in the appeals are restored to the file of the ld. CIT (A) for adjudication after examination of the evidences that after to be reproduced if so desired by the assessee.

5.

In the result, the issues in the appeals are restored to the file of the ld. CIT (A) after granting adequate opportunity to the assessee to substantiate its case.

6.

In the result, the appeals of the assessee are partly allowed for statistical purposes

Order pronounced in the open court on 21.04.2025.

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