DIBYENDU JANA,KOLKATA vs. ITO,WD-27(3), HALDIA, HALDIA

The Registry has pointed out that there is a delay of 7 days in filing the present appeal by the assessee. Petition for condonation of delay is placed on record by assessee explaining the reasons. On perusing the same, we are convinced that the assessee was prevented by sufficient cause from filing this appeal in time. Accordingly, we condone the delay and proceed to admit the appeal for hearing.

Without prejudice to the Grounds raised before this Tribunal, the ld. Counsel for the assessee submitted that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing to the assessee. We have perused the impugned order and observed that during the course of appellate proceedings before the ld. CIT(A), various notices of hearing were issued but there was no response from the assessee and thus the ld. CIT(A) decided the appeal by confirming the action of the ld. Assessing Officer on account of non-appearance of the assessee. The ld. Counsel for the assessee prayed that the order of the ld. CIT(A) be set aside for fresh adjudication on merits.

The ld. D/R, though not leaving his grounds, raised no objection to the plea of the assessee.

In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the ld. CIT(A), for de-novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard. The ld. CIT(A) is directed to pass a speaking order after dealing with the merits of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 31st October, 2023 at Kolkata. (SANJAY GARG) ACCOUNTANT MEMBER Kolkata, Dated 16/10/2023 *SC SrPs Assessment Year: 2010-11 Dibyendu Jana

""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील / The CIT(A)- ( ) 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.