LOKNATH HITECH THERMO UTENSILS PVT. LTD.,HOOGHLY vs. DCIT, CIR-1, HOOGHLY, HOOGHLY

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ITA 1167/KOL/2015Status: DisposedITAT Kolkata17 November 2017AY 2005-20062 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte orders of the CIT(A) and restored the matters to his file. The CIT(A) was directed to pass a speaking order after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee filed appeals against ex parte and non-speaking orders passed by the CIT(A). The Tribunal rejected the assessee's adjournment application.

What were the issues?

Whether the CIT(A) orders were passed ex parte and were non-speaking, requiring them to be set aside.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Hearing: 25.09.2017Pronounced: 17.11.2017

Heard together (2 matters)

I.T.A. No. 1167/Kol/2015
I.T.A. No. 1168/Kol/2015

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Per Shri A.T.Varkey, JM Both these appeals by the assessee are against the separate orders of Ld. CIT(A)-6, Kolkata both dated 10.03.2015.

2.

At the time of hearing, Ld. Counsel for the assessee submitted an application dated 25.09.2017 praying for adjournment of the appeals. After hearing the submission of the Ld. AR and also considering the adjournment application, we reject the adjournment application and the appeals are taken up for hearing.

3.

We have heard the rival submissions and gone through the facts and circumstances of the case and have perused the order of the Ld. CIT(A). We find that the Ld. CIT(A) has passed the orders ex parte and the same are also cryptic and non-speaking. Therefore, we set aside the ex parte orders of the ld. CIT(A) and restore the matter to his file to adjudicate the matter afresh and direct the Ld. CIT(A) to pass a speaking order after affording reasonable opportunity of being heard to the assessee. We also direct the assessee to appear

2 & 1168/Kol/2015 Loknath Hitech Thermo Utensils P. Ltd. AYs, 2005-06 & 2008-09 before the Ld. CIT(A) and to cooperate in the appellate proceedings. All the appeals of assessee are allowed for statistical purposes.

4.

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

Order is pronounced in the open court on 17th November, 2017 Sd/- Sd/- (M. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member

Dated : 17th November, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to:

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