Loknath Hitech Thermo Utensils Pvt. Ltd., Hooghly V. DCIT, CIR-1, HOOGHLY, Hooghly

ITA 1168/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0989 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 15-09-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOWNGTHU
• Assessee Lawyers: I BAN ERJEE
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NOS.1167 & 1168/KOL/2015 LOKNATH HITECH THERMO UTENSILS P. LTD. AYS, 2005-06 & 2008-09 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 1167/KOL/2015 ASSESSMENT YEAR: 2005-06 & I.T.A. NO. 1168/KOL/2015 ASSESSMENT YEAR: 2008-09 LOKNATH HITECH THERMO UTENSILS P. LTD (PAN:AAACL9929L) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, HOOGHLY. APPELLANT RESPONDENT DATE OF HEARING 25.09.2017 DATE OF PRONOUNCEMENT 17.11.2017 FOR THE APPELLANT SHRI I. BANERJEE, FCA FOR THE RESPONDENT SHRI DAVID Z. CHOWNGTHU, ADDL. C IT, DR ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS OF LD. CIT(A)-6, KOLKATA BOTH DATED 10.03.2015. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE SUBMITTED AN APPLICATION DATED 25.09.2017 PRAYING FOR ADJOURNMENT OF THE APPEALS. AFTER HEARING THE SUBMISSION OF THE LD. AR AND ALSO CONSIDERING THE ADJOURNMENT APPLICATION , WE REJECT THE ADJOURNMENT APPLICATION AND THE APPEALS ARE TAKEN UP FOR HEARING. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAVE PERUSED THE ORDER OF THE LD. CIT( A). WE FIND THAT THE LD. CIT(A) HAS PASSED THE ORDERS EX PARTE AND THE SAME ARE ALSO CR YPTIC AND NON-SPEAKING. THEREFORE, WE SET ASIDE THE EX PARTE ORDERS OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE TO ADJUDICATE THE MATTER AFRESH AND DIRECT THE LD. CIT(A) TO PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. WE ALSO DIRECT THE ASSESSEE TO APPEAR 2 ITA NOS.1167 & 1168/KOL/2015 LOKNATH HITECH THERMO UTENSILS P. LTD. AYS, 2005-06 & 2008-09 BEFORE THE LD. CIT(A) AND TO COOPERATE IN THE APPEL LATE PROCEEDINGS. ALL THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH N OVEMBER, 2017 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17TH NOVEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT LOKNATH HITECH THERMO UTENSILS P. LT D., C/O UTTAM KUMAR PYNE, VILL. CHAK BANIKPUR, P.O. MIRZAPUR-BANKIPUR, P.S. SINGUR, DIST. HOOGHLY, PIN-712409. 2 RESPONDENT DCIT, CIRCLE-1, HOOGHLY. 3. THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY