CHIRAG TREXIM PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel has further invited our attention to page 2 of the impugned order to submit that all the notices of hearing were allegedly served through income tax portal. The ld. counsel for the assessee has submitted that the assessee was never informed by his tax consultant about the issuance of notices of hearing through income tax Assessment Year: 2014-15 Chirag Trexim Pvt. Ltd portal. That no notices were ever served upon the assessee by way of physical mode. That the non-appearance of the assessee before the CIT(A) was not wilful, rather, because of the above circumstances. The ld. counsel therefore has submitted that the assessee may be given an opportunity to present his case before the CIT(A).

The ld. DR has not objected to the same.

In view of the above submission of the assessee, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case.

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