KAMAL FORGINGS PVT. LTD.,HOWRAH vs. I.T.O., WARD - 3(1), KOLKATA, KOLKATA

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no.ITBA/NFAC/A/2024-25/1066038165(1) dated 26.06.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2007-08. 2. Shri Miraj D. Shah, AR appeared on behalf of the assessee and Shri Subhendu Datta, CIT, DR appeared on behalf of the revenue. 3. At the time of hearing Ld. AR of the assessee submitted that the assessee has not received notice. However, it is stated by the Ld. CIT, DR that notice has been sent through ITBA. A perusal of the order of the Ld. CIT(A) shows that one of the notices have been responded to, therefore, the 2 Kamal forgings Pvt. Ltd., AY: 2007-08

assessee was well aware that this appeal was under process.
Consequently, in the interest of justice, we restore the issue to the file of the AO subject to a payment of cost of Rs.50,000/- by the assessee to the Income Tax Bar Association (ITBA) within 60 days from the date of this order and the proof of such payment is to be produced before the Assessing
Officer when the matter is posted for hearing by the Assessing Officer.
Should the assessee fail to make the payment of the cost within the stipulated time and produce the receipt thereof, the order of the Ld. CIT(A) shall stand confirmed.
4. In the result, the appeal of the assessee is allowed for statistical purpose with the directions given above.
Order dictated and pronounced in the open court. (Rakesh Mishra)
Judicial Member

Dated: 3rd March, 2025
JD, Sr. P.S.

Copy to:
1. The Appellant: M/s. Kamal Forgings Pvt. Ltd.
2. The Respondent. ITO, Ward-3(1), Kolkata.
3. CIT(A)-NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata.