ALPINE DISTILLERIES PVT. LTD.,KOLKATA vs. ACIT, CIR. -2(1), KOLKATA

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ITA 313/KOL/2022Status: DisposedITAT Kolkata31 October 2022AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, providing adequate opportunity.

What were the facts?

The assessee's appeal before the ITAT was against an ex-parte order passed by the CIT(A). The assessee contended that they did not get a sufficient opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order and confirming additions without providing adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 43B,Section 201(1A),Section 206C(7),Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SRI SANJAY GARG & DR. MANISH BORAD

order

: October 31st, 2022 ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2015-16 are directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [in short ld. “CIT(A)”] dated 30.03.2022 arising out of the assessment order framed u/s 143(3) r.w.s. 147 of the Act dated 06.12.2019.

I.T.A. No.: 313/Kol/2022 Assessment Year: 2015-16 M/s. Alpine Distilleries (P) Ltd. 2. The assessee is in appeal before the Tribunal raising the following grounds: “

1. That under the facts and circumstances of the case, the Ld. CIT(A) erred in passing order ex-parte.

2. That under the facts and circumstances of the case, the Ld. CIT(A) erred in confirming addition of a sum of ₹13,41,578/- made by the AO in terms of section 43B of the Income Tax Act, 1961 for non-payments of entry tax and service tax. The addition is unjustified and needs to be deleted.

3. That under the facts and circumstances of the case, the Ld. CIT(A) erred in confirming addition of a sum of ₹21,188/- made by the AO for the interest paid under 201(1A)/206C(7), holding the same to be penal in nature. The addition is unjustified and needs to be deleted.

4. That under the facts and circumstances of the case, the Ld. CIT(A) erred in confirming addition of a sun of ₹3,61,032/- made by the AO for the interest paid on Entry Tax, professional Tax, Services Tax and Sales Tax, holding the same to be penal in nature. The addition is unjustified and needs to be deleted.

5. That under the facts and circumstances of the case, the Ld. CIT(A) erred in confirming addition of a sum of ₹14,38,619/- made by the AO under sec.36(1)(va) of the Income Tax Act, 1961 for the delay in payment of PF and ESI. The addition is unjustified and needs to be deleted.

6. That under the facts and circumstances of the case, the Ld. CIT(A) erred in confirming addition a sum of ₹65,666/- for the payments made to Excise Department, holding the same to be penal in nature. The addition is unjustified and needs to be deleted.

7. The assessee craves leave to add, alter, amend or withdraw any ground or grounds of appeal before or at the time of hearing.”

3. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before I.T.A. No.: 313/Kol/2022 Assessment Year: 2015-16 M/s. Alpine Distilleries (P) Ltd. ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication.

4. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A).

5.

We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte.

6.

We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal

and should not take adjournment, unless otherwise required for reasonable cause.

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