M/S POWERPLUS IMPEX PRIVATE LIMITED ,KOLKATA vs. I.T.O.,WARD-5(2), KOLKATA

The only issue raised by the assessee in the various grounds of appeal is against the order of Ld. CIT(A) confirming the share capital and share premium received from various share subscribers thereby upholding the order of AO.

At the outset, the Ld. Counsel for the assessee took us through the order passed by the Ld. CIT(A) wherein only two lines conclusion has been recorded on the basis of written submission of the assessee. We find that the appellate order is passed u/s 154 of the Act by Ld. CIT(A) after that the assessee moved a rectification petition before the Ld. CIT(A) that the original appellate order was passed by Ld. CIT(A) ex- parte without taking into consideration the written submissions filed by the assessee. The ld counsel also pointed out that in the original appellate order passed u/s 250 of the Act dated 29.11.2019, the Ld. CIT(A) has stated that the assessee has not filed any written submissions to defend the grounds of appeal and thus dismissed the appeal however when the assessee filed rectification petition pointing out that written submission was already filed, the Ld. CIT(A) simply reproduced the written submissions and recorded two line conclusion. That even after considering these written submissions of the assessee , the conclusion remains same. Thetrefore , the Ld. A.R prayed that the Ld. CIT(A) may kindly be directed to pass the order on merit by restoring the appeal back to the file of Ld. CIT(A).

The Ld. D.R. on the other hand admitted that the original appellate order was decided without considering the written submissions filed by the assessee whereas in the order passed u/s 154 of the Act, ld CIT(A) ld CIT(A) recorded two lines conclusion by simply stating that the written submissions were considered and the conclusion remains same thereby dismissing the appeal. The ld DR however left the issue to the wisdom of the bench.

After hearing the rival submissions and perusing the material on record, we find that the original appellate order dated 29.11.2019 was passed by dismissing the appeal of the assessee in liminie without considering the written submissions filed by the assessee. We also note when the assessee pointed out that written submissions already filed before the ld. CIT(A) , the ld CIT(A) simply reproduced the same in the order passed u/s 154 of the Act by recording two lines conclusions which is extracted below:

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