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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
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.
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
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:
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)
CIT- , Kolkata.
DR, ITAT, Kolkata. (sent through e-mail)