PSC FURNITURE ,SITARAMPUR vs. ITO,WARD-2(3),ASANSOL. , ASANSOL

order

: December 11th, 2023 ORDER

Per Sanjay Garg, Judicial Member:

I.T.A. No.: 654/KOL/2023 Assessment Year: 2011-12 PSC Furniture. 2. The assessee in this appeal has taken the following grounds of appeal:

“1) For that on the facts of the case the Ld. CIT(A), was not legally justified in dismissing the appeal, for non-appearance by the appellant, when the appeal could have been disposed off on merits of the case, considering the SOF and grounds of appeal and the materials on record, and the appellate order passed, dismissing the appeal ex -parte, may please be cancelled. 2) For that the CIT (A) may please be directed to hear the appeal afresh, after providing an opportunity of hearing to the appellant, and to adjudicate on the grounds of appeal contained in memorandum of appeal in Form 35, on MERITS. 3) For that on the facts of the case the appellant partner, was seriously ill and hospitalised for long tenure, and was prevented by medical emergencies to represent the hearing before first appeal authority. 4) For that the appellant craves leave to add, alter, amend any further grounds of appeal before or at the time of hearing.”

3. A perusal of the grounds of appeal would reveal that the only grievance of the assessee is that the ld. CIT(A) has passed an ex-parte order against the assessee and dismissed the appeal of the assessee for non-appearance instead of deciding the appeal of the assessee on merits. It has been submitted that the partner of the assessed firm was suffering from cancer, therefore, there was a reasonable cause for non-appearance/non-submissions of requisite details before the ld. CIT(A). That even otherwise, the ld. CIT(A) was supposed to decide the appeal on merits after considering the submissions of the assessee on record.

4. We find that the assessee in this case has sufficient cause for non- appearance before the ld. CIT(A) as the partner of the assessee firm was suffering from cancer. Even otherwise as per the statutory provisions, the ld. CIT(A) was supposed to decide the appeal on merits.

5. Considering the above submissions, the impugned order of the ld. CIT(A) is set aside and the matter is restored to the file of ld. CIT(A) for decision afresh. Needless to say that the ld. CIT(A) will give proper opportunity to the assessee to present his case, thereafter, to decide the case on merits by way of a speaking order.