BIG BOSS FOODS PVT. LTD.,BURDWAN V. ACIT,CIR. 1, BURDWAN

ITA 399/KOL/2024

AI Insights

The case involves three appeals filed by Big Boss Foods Private Limited against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2014-2015, 2015-2016, and 2016-2017. The appeals were heard by the Income Tax Appellate Tribunal, Kolkata, presided over by Shri George Mathan and Shri Sanjay Awasthi. The primary contention raised by the assessee was the non-consideration of their submissions and the limitation issue in the appellate proceedings. The tribunal noted the absence of adjudication on the limitation issue and the lack of cooperation from the assessee in the previous proceedings, leading to the decision to restore the appeals for fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314681 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D HEERAJ
• Assessee Lawyers: P.J. BHIDE
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.399, 790 & 791/KOL/2024 (निर्धारण वर्ा / A.Yrs : 2014-2015, 2015-2016 & 2016-2017) Big Boss Foods Private Limited Saktighar, Burdwan-713149 Vs ACIT, Circle-1, Burdwan PAN No. :AAGCS 8408 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri P.J.Bhide, AR रधजस्व की ओर से /Revenue by : Shri Dheeraj, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/05/2025 घोषणा की तारीख/Date of Pronouncement : 07/05/2025 आदेश / O R D E R Per Bench : These are three appeals filed by the assessee against the separate orders, dated 20.12.2023 & 15.02.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2014- 2015, 2015-2016 & 2016-2017, respectively. 2. Shri P.J.Bhide, AR appeared on behalf of the assessee. Shri Dheeraj, Sr. DR Sr. DR appeared on behalf of the revenue. 3. On perusal of the appeal record, out of the above three appeals, one appeal i.e. ITA No.399/Kol/2024 has been filed by the assessee belatedly by 10 days. Though the assessee has not filed any application for condonation of delay, however, looking to the facts and circumstances of the case and since the ld. Sr. DR did not raise any serious objection to condone the delay, we condone the delay of 10 days in filing the appeal by the assessee and the appeal is heard and disposed off along with other connected appeals. ITA Nos.399, 790&791/KOL/2024 2 4. It was submitted by the ld. AR that in all the three appeals the ld.CIT(A) has passed the impugned order without considering the submissions of the assessee. It was the submission that the one of the grounds with regard to limitation issue raised by the assessee in Form 35 before the ld. CIT(A), has not been adjudicated upon. Therefore, it was the prayer of the ld. AR that the issues in all the three appeals may be restored to the file of ld. CIT(A) for adjudication afresh after providing sufficient opportunity of being heard. 5. In reply, ld. Sr. DR vehemently supported the orders of the authorities below. 6. We have considered the rival submissions. A perusal of the appellate order for A.Y. 2015-2016 shows that no issue in regard to limitation has been adjudicated by the ld. CIT(A) as has been stated by the ld. AR during the course of hearing before us. Also, a perusal of the impugned order passed by the ld. CIT(A) for A.Y.2015-2016 at page 4 shows that the assessee had not cooperated in the appellate proceedings. This being so, in the interest of justice, the issues in all the three appeals are restored to the file of ld. CIT(A) for fresh adjudication along with the issue of limitation shall also be adjudicated upon. The assessee shall be provided adequate opportunity of being heard. A liberty is granted to the assessee to raise all the grounds as he so desires before the ld. CIT(A). ITA Nos.399, 790&791/KOL/2024 3 7. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : sआदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "