SHIVAM DHATU UDYOG PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 3(1), KOLKATA, KOLKATA

The captioned appeals filed by the assessee, pertaining to assessment years 2012-13 to 2014-15 are directed against the orders passed by the Learned Commissioner of Income Tax (Appeals) – 27, Kolkata (hereinafter referred to as the ‘ld. CIT(A)’) even dated 27th May, 2024, which arising out of the assessment order dated 2nd December, 2019, 24th December, 2016, for A.Y. 2012-13, 2013-14 and 2014-15 respectively.

At the outset, the learned Authorized Representative of the assessee stated that the learned CIT (A), Kolkata, has dismissed the appeals, without considering the online submissions filed by the assessee. Therefore, in the interest of justice instant appeals may be set aside to the file of the CIT (A) with a direction to re- examine the issue afresh after giving proper opportunity to the assessee to present his case before learned CIT (A) and adjudicate the matter on the merits of the case.

On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

We after hearing the submission of the parties and perusing the material available on record, we find that in the impugned orders passed, ld. CIT (A) has dismissed the appeal of the assessee observing that assessee has neither appeared for hearing nor filed any submissions. On the other hand, Ld. counsel for the assessee has placed evidence before us to prove that various details and documents were filed before Ld. CIT(A) through online mode and the same has not been considered by Ld. CIT(A). We therefore, in the given facts and in the larger interest of justice and being fair to both the parties, deem it appropriate to restore all the issues raised in the instant three appeals on merits to the file of the ld. CIT (A) for necessary adjudication for which reasonable opportunity is to be provided to the assessee to furnish the reply and file relevant

In the result, all the appeals of the assessee being to 1577/Kol/2024 are allowed for statistical purposes.