JAISWAL TUBE CENTRE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(3)., KOLKATA

Present for: Appellant by : Shri Chiranjit Pal, AR Respondent by : Shri Vineet Kumar, Addl. CIT Date of Hearing : 27.03.2025 Date of Pronouncement : 27.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order No. ITBA/APL/M/250/2023- 24/1057069310(1) dated 16.10.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13.

Jaiswal Tube Centre P. Ltd. AY: 2012-13 3. The adjournment application filed by the Ld. AR of the assessee is rejected since it is an unsigned application and Shri Suryaneel Das, Advocate appeared without being properly uniformed. Adjournment application is sought to be filed by Mr. Chiranjit Pal, Advocate. The application is unsigned. A perusal of the order of the Ld. CIT(A) shows that multiple opportunities were given to the assessee but the assessee was unrepresented. Further perusal of the order of the Ld. CIT(A) shows that on the first hearing notice was issued on 19.02.2021. The assessee has submitted that the assessee has opted for VSVS scheme and thereby withdrawing the appeal. Subsequently, on 09.02.2022 before the Ld. CIT(A) adjournment was sought and after that there was no response. Even before us, no details are forthcoming. However, in the interest of justice and so as to grant the assessee adequate opportunity to substantiate its case, the issues in this appeal are restored to the file of the Ld. CIT(A) for re- adjudication subject to the cost of Rs. 50,000/- (Rupees Fifty thousand) only payable to 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 cost within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.