R.B. TREXIM PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE-13(2), KOLKATA, KOLKATA

At the outset, we find that there is a delay of 186 days in filing of the appeals by the assessee. We, after perusing the petition for condonation, are convinced that the assessee was prevented by sufficient cause from filing the appeals in time and hence delay is condoned and appeals are admitted.

At the outset, ld. Counsel for the assessee submitted that the assessee did not get any opportunity to file relevant documents and submissions before ld. CIT(A), one more opportunity should be given and the issues raised in the captioned appeals may be set aside to the file of ld. CIT(A). Ld. D/R was fair enough not to oppose such prayer made by the ld. AR of the assessee.

We, therefore, under the given facts and circumstances of the cases, are of the considered view that since the orders of the ld. CIT(A) are ex-parte and no discussion has been made on the merits of the cases, we, in the interest of justice, set aside the impugned orders and remit it back to the file of the ld. CIT(A) for deciding the issues raised before us by way of a speaking order. We also direct the assessee to remain vigilant in receiving the notices of hearing of the ld. CIT(A) and should not request for any further adjournment unless otherwise required for reasonable cause and should file all necessary documents so as to facilitate ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard.

In the result, both the appeals of the assessee are allowed for statistical purposes.