WELCOME DISTILLERIES PRIVATE LIMITED,CHHATTISGARH V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), KOLKATA, KOLKATA

ITA 1547/KOL/2025

AI Insights

The case involves Welcome Distilleries Private Ltd, the appellant, contesting the orders of the Commissioner of Income-tax (Appeals), Delhi-25, for the assessment years 2014-15, 2016-17, 2017-18, and 2018-19. The primary contention was that the CIT(A) passed ex-parte orders without deciding the issues on merits, despite the assessee's request for an adjournment to furnish a reply. The Tribunal found that the CIT(A) had not properly considered the adjournment request and thus violated procedural norms, leading to the restoration of the appeals for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779235 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 17-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: VIJAY SINGH

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1546 to 1549/KOL/2025 (Assessment Year:2016-17, 2017-18, 2018-19) Welcome Distilleries Private Ltd. 2n d Floor, Agrasen Chowk, Bilaspur, Chhatisgarh, Bilaspur, Chhattisgarh-495001 Vs. DCIT, Central Circle 2(2) Aaykar Bhawan Poorva, 110 Shantipally, E.M. Bypass, Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AAACW3875A Assessee by : Shri Vijay Singh, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 18.09.2025 Date of pronouncement: 15.10.2025 O R D E R Per Rajesh Kumar, AM: These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals), Delhi-25(hereinafter referred to as the “Ld. CIT(A)”] dated 14.01.2025 for the AYs2014-15, 2016-17, 2017-18, 2018-19. 02. At the outset, the ld. Counsel for the assessee submitted before the Bench that in all these three appeals the learned CIT (A) has passed ex-parte orders without deciding the issue on merits. The ld. Counsel for the assessee submitted that on the date appointed by the learned CIT (A) for hearing, the assessee moved an adjournment application/request before the appellate authority to allow some time to furnish the reply, however, instead of granting the adjournment, the learned CIT (A) passed the appellate order dismissing the appeal Printed from counselvise.com Page | 2 ITA No.1546 to 1549/KOL/2025 Welcome Distilleries Private Ltd; A.Ys.2016-17, 2017-18, 2018-19 in limine. The learned Authorized Representative therefore prayed that the appeals may kindly be restored to the file of the learned CIT (A) so that the same could be decided on merit in the interest of justice and fairplay. 03. The ld. DR on the other hand left the issue to the wisdom of the Bench. 04. After hearing the rival contentions and perusing the materials available on record, we find that apparently these appeals were decided ex-parte by the learned CIT (A) by not considering the request for adjournment moved by the assessee resulting into passing an ex-parte order in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, these appeals are restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. All the appeals are allowed for statistical purposes. 05. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 15.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 15.10.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.1546 to 1549/KOL/2025 Welcome Distilleries Private Ltd; A.Ys.2016-17, 2017-18, 2018-19 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "