MANYA MERCANTILE PVT. LTD.,KOLKATA vs. I.T.O., WARD-7(1), KOLKATA, KOLKATA

This is an appeal preferred by the assessee against the order of Learned Commissioner of Income-tax (Appeals)-NFAC, Delhi [hereinafter referred to Ld. ‘CIT(A)’] dated 13.06.2022 for the Assessment Year (in short ‘AY’) 2012-13.

The issue raised by the assessee in the first ground is against the order of Ld. CIT(A) passing ex-parte order without disposing off on merits of the case.

Ld. Counsel for the assessee, at the outset, filed an affidavit of Sh. Uttam Kumar Surana, aged 74 years who is one of the directors of the assessee company and submitted that on couple of occasions the assessee applied for adjournment before Ld. CIT(A), however, the third notice issued fixing the date of hearing on 20.05.2022 could not be complied with as the same could not be communicated to Ld. Counsel for the assessee due to medical reasons amid the problems of COVID pandemic. Ld. A/R submitted that since the order passed by the first appellate authority is ex- parte, the assessee needs to be given one more opportunity before Ld. CIT(A) to present the case on merit so that the principles of natural justice are satisfied.

Ld. D/R, on the other hand, strongly opposed the restoring of this appeal to the file of Ld. CIT(A) on the ground that the assessee has not complied to the notice issued.

After hearing rival contentions and perusing the material on record we find that we note that the appeal has been decided ex- parte by the ld. CIT(A) when the assessee failed to turn up on the dates fixed for hearings and now, therefore, in the interest of justice and fair play, the assessee deserves to be given one more opportunity to defend its case before the Ld. CIT(A) on merits. Accordingly, we restore the appeal to the file of the Ld. CIT(A) with the directions to decide the same on merits after affording the I.T.A. No.: 420/KOL/2022 Assessment Year: 2012-13 Manya Mercantile Pvt. Ltd. assessee a reasonable opportunity of hearing. Simultaneously, we also direct the assessee to cooperate in the disposal of this appeal.

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