Income Tax Appellate Tribunal - Kolkata
Loknath Hitech Thermo Utensils Pvt. ... vs Dcit, Cir-1, Hooghly, Hooghly on 17 November, 2017
1
ITA Nos.1167 & 1168/Kol/2015
Loknath Hitech Thermo Utensils P. Ltd.
AYs, 2005-06 & 2008-09
आयकर अपील
य अधीकरण, यायपीठ - "B" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA
(सम )Before ी ऐ. ट . वक
, यायीक सद य एवं/and ी एम. बालगनेश, लेखा सद य)
[Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM]
I.T.A. No. 1167/Kol/2015
Assessment Year: 2005-06
&
I.T.A. No. 1168/Kol/2015
Assessment Year: 2008-09
Loknath Hitech Thermo Utensils P. Ltd Vs. Deputy Commissioner of Income-tax,
(PAN:AAACL9929L) Circle-1, Hooghly.
Appellant Respondent
Date of Hearing 25.09.2017
Date of Pronouncement 17.11.2017
For the Appellant Shri I. Banerjee, FCA
For the Respondent Shri David Z. Chowngthu, Addl. CIT, DR
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 ITA Nos.1167 & 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:
1. Appellant - Loknath Hitech Thermo Utensils P. Ltd., C/o Uttam Kumar Pyne, Vill. Chak Banikpur, P.O. Mirzapur-Bankipur, P.S. Singur, Dist. Hooghly, Pin-712409.
2 Respondent - DCIT, Circle-1, Hooghly.
3. The CIT(A), Kolkata
4. CIT , Kolkata
5. DR, Kolkata Benches, Kolkata /True Copy, By order, Sr. Pvt. Secretary