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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
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.
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.
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.
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: