Jaiswal Tube Centre Pvt. Ltd. Vs. ITO, Ward-7(3), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by Jaiswal Tube Centre Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 16.10.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. The appellant was represented by Shri Chiranjit Pal, AR, and the respondent by Shri Vineet Kumar, Addl. CIT. The appellant filed an unsigned adjournment application which was rejected. The appellant had multiple opportunities to present its case but was unrepresented. The appellant claimed to have opted for the VSVS scheme and thereby withdrawing the appeal. However, no details were forthcoming. The Tribunal decided to restore the issues to the file of the Ld. CIT(A) for re-adjudication subject to the payment of a cost of Rs. 50,000/- within sixty days.…

Legal Issues

• 1. Whether the appeal should be allowed in view of the unsigned adjournment application and lack of representation by the appellant?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Snowfall Commercial Pvt. Ltd. vs ITO, Ward-11(3), Kolkata

  Kolkata Bench benchAY 2010-11 & 2011-12Allowed

• Gayatri Pariwar Trust Vs. Income Tax Officer

  Delhi Bench benchDismissed

• B.G.M. Consortium Limited Vs P.C.I.T. Kolkata-1/ ACIT, Circle-7(1), Kolkata

  'A' Bench, Kolkata benchAY 2011-2012 & 2012-2013Partly Allowed

• Late Sh. Kanhaiya Lal Bothra Vs. ITO, Ward-22(4), Kolkata

  Kolkata Bench benchAY 2014-15Dismissed

• Fastspeed Creation Private Limited vs. Income Tax Officer, Ward 7(3), Kolkata

  Kolkata Bench benchAY 2012-13Dismissed

• Crystal Vincom Private Limited

  Kolkata Bench benchAY 2012-2013Partly Allowed