NOBILE ICE CREAM CO. PVT. LTD.,KALYANI vs. A.C.I.T., CIRCLE-41, NADIA

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ITA 283/KOL/2019Status: DisposedITAT Kolkata20 December 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte orders of the CIT(A) and remanded the appeals back to the CIT(A). The CIT(A) was directed to consider any additional evidence, call for a remand report from the AO, and decide the appeals after hearing the assessee.

What were the facts?

The assessee filed appeals before the CIT(A) but did not receive any notice of hearing. Consequently, the CIT(A) passed ex parte orders without considering the merits of the case.

What were the issues?

Whether the CIT(A) orders were valid when passed ex parte without providing the assessee with a notice of hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 16.12.2019Pronounced: 20.12.2019

ORDER Per Shri A. T. Varkey, JM Both these appeals preferred by the assessee against the separate orders of Ld. CIT(A)-1`2, Kolkata dated 20-12-2018 for assessment years 2013-14 to 2014-15. Since grounds are identical and facts are common, we dispose of both these appeals by this consolidated order for the sake of convenience.

2.

At the outset itself, the Ld. Counsel for the assessee Shri G. Banerjee, submitted that even though he had filed the appeal before the Ld. CIT(A), the appeals were fixed without the assessee/assessee’s 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 of the same, we set aside the orders of Ld. CIT(A) and remand the appeal back to the file 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 decide the appeal in accordance to

3.

In the result, both the appeals of assessee are allowed for statistical purposes.

Order is pronounced in the open court on 20th December, 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 Respondent – ACIT, Circle-41, Nadia. 2 3. CIT(A)-12, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

DR, ITAT, Kolkata. (sent through e-mail)

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