Nobile Ice Cream Co. Pvt. Ltd., Kalyani V. A.C.I.T., Circle-41, Nadia

ITA 282/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0671 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: GAUTAM B ANERJEE
• Keywords: Additional evidence; Set aside

Judgement Text

1 ITA NOS282-283/KOL/2019 NOBILE ICE CREAM CO. PVT. LTD. , AYS-2013-14 & & 2014- 15 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NOS. 282 & 283/KOL/2019 ASSESSMENT YEARS: 2013-14 & 2014-15 NOBILE ICE CREAM CO. PVT. LTD. (PAN: AADCN3345D) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-41, NADIA APPELLANT RESPONDENT DATE OF HEARING 16.12.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT SHRI GAUTAM BANERJEE, FCA FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A. T. VARKEY, JM BOTH THESE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPAR ATE ORDERS OF LD. CIT(A)-1`2, KOLKATA DATED 20-12-2018 FOR ASSESSMEN T YEARS 2013-14 TO 2014-15. SINCE GROUNDS ARE IDENTICAL AND FACTS ARE COMMON, W E DISPOSE OF BOTH THESE APPEALS BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIE NCE. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SHRI G. BANERJEE, SUBMITTED THAT EVEN THOUGH HE HAD FILED THE APPEAL BEFORE THE LD. CIT(A), THE APPEALS WERE FIXED WITHOUT THE ASSESSEE/ASSESSEES AR RECEIVING ANY NOTICE OF HEARING. WE NOTE THAT THE ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. WE NOTE THAT EVEN THE AO HAS NOT PASSED ANY ORDER AFTER HEARING THE LD. AR OF THE ASSESSEE. IN THE LIGHT O F THE SAME, WE SET ASIDE THE ORDERS OF LD. CIT(A) AND REMAND THE APPEAL BACK TO THE FIL E OF LD. CIT(A) WITH A DIRECTION THAT IF THE ASSESSEE FILES ANY EVIDENCE/ADDITIONAL EVIDENCE THEN THE LD. CIT(A) MAY CALL FOR THE REMAND REPORT FROM THE AO AND THEN DEC IDE THE APPEAL IN ACCORDANCE TO 2 ITA NOS282-283/KOL/2019 NOBILE ICE CREAM CO. PVT. LTD. , AYS-2013-14 & & 2014- 15 LAW AFTER HEARING THE ASSESSEE. THEREFORE, BOTH TH E APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECE MBER, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :20TH DECEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. NOBILE ICE CREAM CO. PVT. LTD., BLOCK B-13/8 (CA), KALYANI, NADIA-741235 2 RESPONDENT ACIT, CIRCLE-41, NADIA. 3. 4. 5. CIT(A)-12, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR