SHREE SHIROMANI PROJECT PVT. LTD.,KOLKATA vs. ITO, WARD-2(1), KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.106/Kol/2024 Assessment Year: 2013-14 Shree Shiromani Project Pvt. Ltd. ...……………………....………....Appellant C/O Advocate Amit Agarwal, 50D, Mukta Ram Babu Street, 4Th Floor, Kolkata – 700007. [Pan: Aabcv0376L] Vs. Ito, Ward-2(1), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Amit Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Kallol Mistry, Jcit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 22, 2024 Date Of Pronouncing The Order : July 29, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.03.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Learned National Faceless Appeal Centre, Delhi Erred In Passing Ex-Parte Order Dated 21St March, 2023 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Appellant In Liminie Without Dealing With The Merits Of The Case & By Not Passing Order On The Grounds Of Appeal Raised By The Appellant Assessee Company Against The Impugned Assessment Order Dated 30.09.2021 Passed By The Assessing Officer Under Section 147 R.W.S 144 Of The Income Tax Act

50D, Mukta Ram Babu Street, 4th Floor, Kolkata – 700007. [PAN: AABCV0376L] vs. ITO, Ward-2(1), Kolkata…...................................................…..…..... Respondent Appearances by: Shri Amit Agarwal, Advocate, appeared on behalf of the appellant. Shri Kallol Mistry, JCIT-Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 22, 2024 Date of pronouncing the order : July 29, 2024 आदेश / ORDER