Loknath Hitech Thermo Utensils Pvt. Ltd., Hooghly v. DCIT, CIR-1, HOOGHLY, Hooghly

ITA 1167/KOL/2015 | 2005-2006
Pronouncement Date: 17-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 116723514 RSA 2015
Assessee PAN AAACL9929L
Bench Kolkata
Appeal Number ITA 1167/KOL/2015
Duration Of Justice 2 year(s) 2 month(s) 2 day(s)
Appellant Loknath Hitech Thermo Utensils Pvt. Ltd., Hooghly
Respondent DCIT, CIR-1, HOOGHLY, Hooghly
Appeal Type Income Tax Appeal
Pronouncement Date 17-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 17-11-2017
Last Hearing Date 25-09-2017
First Hearing Date 25-09-2017
Assessment Year 2005-2006
Appeal Filed On 15-09-2015
Judgment Text
1 ITA NOS.1167 & 1168/KOL/2015 LOKNATH HITECH THERMO UTENSILS P. LTD. AYS 2005-06 & 2008-09 B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . /AND . ) [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 (PAN:AAACL9929L) VS. DEPUTY COMMISSIONER OF INCOME-TAX 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. C IT 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 ASSE SSEE 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 THR OUGH 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 CR YPTIC 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 ASSESS EE. 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 APPEL LATE PROCEEDINGS. ALL THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT ALL THE APPEALS OF ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH N OVEMBER 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. LT D. 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. 5. CIT KOLKATA DR KOLKATA BENCHES KOLKATA / TRUE COPY BY ORDER SR. PVT. SECRETARY