EMC BCPL JOINT VENTURE,KOLKATA vs. I.T.O., WARD - 44(2), KOLKATA

PER BENCH:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) for AY 2018-19 dated 11.03.2024, which has been passed against the assessment order u/s 143(3)/143(3A)/143(3B) of the Act, dated 12.04.2021. I.T.A. No.: 2094/KOL/2024
Assessment Year: 2018-19
EMC BCPL Joint Venture.
2. At the outset, the Ld. AR submitted that the order passed by the Ld. CIT(A) is an ex parte order confirming the addition of Rs.
1,04,11,138/- relating to payment to contractor u/s 37(1) of the Act.
Hence, the Ld. AR prayed before the Bench to set aside the order of the Ld. CIT(A) and restore the issue to his file for adjudication afresh. Ld.
Sr. DR opposed this prayer of the assessee.
3. The assessee, despite being provided sufficient opportunities of hearing before the Ld. CIT(A), did not present himself in the appellate proceedings and therefore, cannot be the principles of natural justice, we are of the view, that in the interest of justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. CIT(A) subject to the assessee paying a cost of Rs. 10,000/- to the Direct Taxes Professionals’ Association within sixty days from the date of this order and receipt of the same would be produced before the Ld. CIT(A). Should the assessee not pay the abovementioned cost of Rs. 10,000/- within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
4. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 6th March, 2025. [Rakesh Mishra]

[George Mathan]
Accountant Member

Judicial Member
Dated: 06.03.2025
Bidhan (P.S.)
I.T.A. No.: 2094/KOL/2024
Assessment Year: 2018-19
EMC BCPL Joint Venture.
Copy of the order forwarded to: