GOODVIEW AGENCIES PVT. LTD.,KOLKATA vs. ITO, WARD 14(1), , KOLKATA
आयकर अपीलीय अधिकरण, “डी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2634/KOL/2024
(नििाारण वर्ा / Assessment Year : 2011-2012)
Good View Agencies Pvt. Ltd.
C/O: Om Prakash Sanganeria,
ANO-507, Astra Towers, 2C/1
Action Area IIC, Rajarhat
Kolkata-700161
Vs ITO Ward-14(1), Kolkata
PAN No. :AABCG 1706 H
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri P.K.Himmatsinghka, AR
राजस्व की ओर से /Revenue by : Shri Sailen Samadder, Sr.DR
सुनवाई की तारीख / Date of Hearing
: 02/04/2025
घोषणा की तारीख/Date of Pronouncement : 02/04/2025
आदेश / O R D E R
Per Bench :
This is an appeal filed by the assessee against the order dated
13.10.2023, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2023-
24/1057035651(1), for the assessment year 2011-2012. 2. The appeal of the assessee is filed belatedly by 358 days. In this regard, Id. AR filed an application for condonation of delay along with affidavit stating sufficient reasons therein for delay in filing the appeal.
Therefore, the delay of 358 days in filing the present appeal is condoned and appeal is disposed off accordingly.
3. At the outset, Id. AR through an application dated 01.04.2025 sought adjournment on the ground mentioned therein, which in our opinion, is not 2
a plausible one. Accordingly, the adjournment application is rejected and appeal of the assessee is heard finally.
4. A perusal of the impugned order passed by the Id. CIT(A) and that of the order of Id. AO, shows that the assessee has not cooperated in the original assessment proceedings nor before the Id. CIT(A) in the appellate proceedings. Ld. AR before us requested for one more opportunity to produce the documents before the AO to substantiate his claim, to which Id. Sr. DR has no objection. Considering the prayer of the Id. AR and in the interest of justice, we restore the issues to the file of Id. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard, subject to a payment of cost of Rs.25,000/-
(Rupees Twenty Five 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 Assessing Officer at the first hearing. The assessee is also directed to cooperate with the AO in the readjudication proceedings, positively and provide all the details to substantiate its claim of receipt of Rs.95 lakhs.
5. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 02/04/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 02/04/2025
Prakash Kumar Mishra, Sr.P.S.
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आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(