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

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ITA 112/KOL/2025Status: DisposedITAT Kolkata21 April 2025AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(A) to grant the assessee an adequate opportunity to substantiate its case. This was done after considering the assessee's non-appearance and the factual nature of the issues.

What were the facts?

The assessee filed appeals against the orders of the National Faceless Appeal Centre for AYs 2012-13 and 2015-16. The assessee did not appear before the ITAT, citing vague reasons and the director's oral cancer. The Revenue had no objection to restoring the matter to the CIT(A).

What were the issues?

Whether the assessee was granted adequate opportunity to present its case before the lower appellate authority, considering the circumstances of non-appearance.

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM

ITA No. 111 & 112/KOL/2025

(Assessment Years: 2012-13 & 2015-16)

Redstrip Merchants Pvt. Ltd.,

ITO, Ward 4(1)

7, Mangoe Lane, 1st Floor, Room No. 103,Kolkata, West Bengal, 700001

Aayakar Bhawan, P-7, Chowringhee Square, Kolkata, West Bengal, 700069

(Appellant) (Respondent)

PAN No. AABCR3447E

Vs.

Assessee by : None

Revenue by : Shri Sailen Samadder, DR

Date of hear ing: 21 .04 .2025 Date of pronouncement : 21 .04.2025

O R D E R

PER BENCH:

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.

- 02. Adjournment application has been filed, the reasons given are very vague. Consequently, the same is rejected and the appeals are being disposed off. - 03. 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

is also mentioned that the assessee's director is suffering from oral cancer.

- 04. 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. - 05. 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. - 06. In the result, the appeals of the assessee are partly allowed for statistical purposes

Order pronounced in the open court on 21.04.2025.

Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)

Kolkata, Dated: 21.04.2025

Sudip Sarkar, Sr.PS

Copy of the Order forwarded to :

- 1. The Appellant - 2. The Respondent - 3. CIT - 4. DR, ITAT, - 5. Guard file.

BY ORDER,

True Copy//

Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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