M/s Kailash Roller Flour Mills, Gangtok V. ITO-3(1), Gangtok

ITA 399/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5800 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 26-06-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Set aside

Judgement Text

1 ITA NOS.397 TO 401`/KOL/2020 KAILASH ROLLER FLOUR MILLS P. LTD., AYS 2011-12 TO 2013-14 & 2015-16-2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH , KOLKATA ( . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 397-399/2020 ASSESSMENT YEAR:2011-12 TO 2013-14 & I.T.A. NO. 400-401/2020 ASSESSMENT YEAR:2015-16 TO 2016-17 KAILASH ROLLER FLOUR MILLS (P) LTD. (PAN: AAECK3109K) VS. INCOME-TAX OFFICER, WD-3(1), GANGTOK. APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 04.02.2021 DATE OF PRONOUNCEMENT 04.02.2021 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER ALL THESE APPEALS PREFERRED BY THE ASSESSE E ARE AGAINST THE SEPARATE ORDERS OF THE LD.CIT(A), SILIGURI DATED 19.09.2019 FOR AYS 2011-1 2 TO 2013-14 AND DATED 19.06.2019 FOR AYS. 2015-16 TO 2016-17. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, ON A PERUSAL OF THE APPEAL AND THE IMPUGNED ORDER IT IS DISCERNED THAT THE LD. CIT(A) HAS PASSED EX PARTE ORDERS. IT SHOULD BE KEPT IN MIND THAT THE LD. CIT(A) WHILE EXERCISING H IS POWER AS FIRST APPELLATE AUTHORITY SHOULD GIVE PROPER OPPORTUNITY TO THE ASSESSEE AND THEREAFTER SHOULD HAVE DECIDED THE APPEAL AS PRESCRIBED U/S. 250(6) OF THE INCOME-TAX ACT, 19 61 (HEREINAFTER REFERRED TO AS THE ACT). SINCE THERE IS A PER-SE FAILURE IN DOING SO, IN THE INTEREST OF JUSTICE AND FAIR PLAY, I SET ASIDE THE IMPUGNED ORDERS OF THE LD. CIT(A) AND RESTORE T HE APPEALS BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED ON MERITS. THE ASSESSEE IS DI RECTED TO BE DILIGENT AND TO APPEAR/FILE WRITTEN SUBMISSION/DOCUMENTS TO SUBSTANTIATE ITS CA SE BEFORE THE LD. CIT(A); AND THE LD. CIT(A) TO PASS REASONED ORDERS AS PRESCRIBED U/S. 2 50(6) OF THE ACT AND IN ACCORDANCE TO LAW. THEREFORE, ALL THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. 2 ITA NOS.397 TO 401`/KOL/2020 KAILASH ROLLER FLOUR MILLS P. LTD., AYS 2011-12 TO 2013-14 & 2015-16-2016-17 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT. . SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 4 TH FEBRUARY, 2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. KAILASH ROLLER FLOUR MILLS (P) LTD., TADONG BAZAR, TADONG, GANGTOK, SIKKIM, INDIA-737102. 2 RESPONDENT ITO, WARD-3(1), GANGTOK, SIKKIM. 3. 4. 5. CIT(A), SILIGURI (SENT THROUGH E-MAL) CIT , SILIGURI DR, ITAT, KOLKATA. (SENT THROUGH E-MAL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR