M/S. VISHAL VICTORY METAL ENGG. PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(1), KOLKATA, KOLKATA

At the outset, the ld. counsel for the assessee has invited our attention to the impugned orders of the CIT(A) in all the appeals to submit that the ld. CIT(A) had decided all the appeals ex parte of the assessee for want of prosecution. In none of the appeals, the order has been passed on merits. The ld. counsel has further submitted that to 688/Kol/2022 Assessment years: 2009-10 to 2012-13 & 2014-16 M/s Vishal Victory Metal Engg. Pvt. Ltd some of the dates of hearing given by the CIT(A) had fallen during the Covid-19 pandemic period and even some of the appeals have been dismissed by the CIT(A) for want of supporting documents i.e. Form No.35, assessment order, grounds of appeal

etc. A perusal of the record reveals that Form 35 is duly attached and further the grounds of appeal have also been attached. However, the ld. CIT(A) without going through the grounds of appeal has simply dismissed the appeal. Though, the conduct of the assessee in prosecuting of its appeals before this Tribunal has also remained late as the assessee has not appeared in response to the various notices of hearing issued by the Registry. Even the director of the assessee many a times was informed telephonically also about the date of hearing. However, on the last date of hearing, the counsel for the assessee namely Anuj Mussadi has appeared. He had been fair enough to admit that there may be lapse on the part of the assessee in prosecuting its appeals. However, he has submitted that in the interests of justice, the assessee may be given opportunity to present its case on merits before the CIT(A).

In the result, all the appeals of the assessee are treated as allowed for statistical purposes.