AI CHAMPDANY INDUSTRIES LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 1(1), KOLKATA, KOLKATA

O R D E R

PER SONJOY SARMA, JM:

“1. For that the ld. CIT(A) was not justified in not condoning delay in filing appeal before him though the assessee had shown reasonable cause for the delay. 2. For that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing. 3. For that on the facts and in the circumstances of the case, ld. CIT(A) ought to have admitted the appeal and disposed of the same on merit adjudicating various grounds of appeal taken before him.

4. The appellant craves leave to add further grounds of appeal or alter the grounds at the time of hearing.”

2. At the outset, ld. counsel for the assessee submitted that the instant appeal is an ex-parte order without providing any reasonable opportunity of hearing and doing so ld. CIT(A) even did not consider the application for condonation of delay placed before him. Moreover, the case of the assessee was not decided on its merit. Therefore, the matter may be remand back to the file of ld. CIT(A) for fresh adjudication. On the other hand, ld. DR supported the order passed by the ld. CIT(A).

3. We after hearing the submission made by parties and perused the material available on record. We notice that the impugned order passed by the ld. CIT(A) is an ex-parte order and decided it without going into the merits of the case. We, therefore, remand this matter to the file of ld. CIT(A) for fresh adjudication. We also direct the ld. CIT(A) to give reasonable opportunity of being heard to the assessee and also direct the assessee to remain vigilant and appear before the ld. CIT(A). The assessee is also directed to file its necessary application for condonation of delay along with the documents if any before him. In terms of the above order, we allow the appeal filed by the assessee for statistical purposes.