VIEWMORE INFRAHOMES PVT. LTD. ,KOLKATA vs. ITO,WARD-2(4),KOLKATA. , KOLKATA

This appeal of the assessee for the assessment year 2012- 13 is directed against the order dated 20.09.2016 passed by the ld. Commissioner of Income-tax (Appeals) -1, Kolkata [hereinafter referred to as ‘the ‘ld. CIT(A)’]. The assessee has raised the following grounds of appeal:

At the outset, we find that there is a delay in filing the appeal by the assessee. However, in this context assessee has filed a petition for condonation of such delay by stating that a communication order dated 30.03.2023 was received from NFAC whereby stating that an ex-parte order dated 20.09.2016 had been passed by ld. CIT(A)-1, Kolkata against the order challenged by the assessee before NFAC. The assessee also stated that about the disposal of its appeal by ld. CIT(A) was not aware by the assessee. The assessee immediately after getting the information about passing of an ex-parte order against it, has sought the copy of both impugned order dated 20.09.2016 as well as 30.03.2023 passed by the appellate authority and were available to the assessee only on 12.06.2023. The assessee also stated that even after getting the copy of the same remedial measure could not be taken up on account of medical exigencies of one of its director who was looking after the affairs of the company. The assessee also stated that it has happened due to non-compliance of their erstwhile consulted firm who was looking after the proceeding before the first appellate authority. We after going through the contents of the same are satisfied that assessee was prevented by sufficient cause from filing the appeal in time and hence the delay is condoned by admitting this appeal.

At the time of hearing ld. AR appeared on behalf of the assessee submitted that the instant order passed by the ld. CIT(A) is an ex-parte order and assessee did not get any opportunity to file relevant document/submission before the Viewmore Infrahomes Pvt. Ltd. authorities below and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details. Thus, the assessee referring to ground no. 1 of the appeal, it has prayed that grounds raised in the instant appeal may be restored to the ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of being heard.

We have heard both the parties and perused the records placed before us. Through ground no. 1 of the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproduced grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and it is an ex-parte order. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudicating afresh to pass a speaking order after considering the submission made by the assessee for which reasonable opportunity of being heard should be provided. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless

In the result, the appeal of the assessee is allowed for statistical purposes.