BAGDEVI SUPPLIERS (P) LTD,KOLKATA vs. INCOME TAX OFFICER, WARD-1, SHILLONG

ORDER

Per Shri A.T.Varkey, JM

“For that the ld. CIT(A) erred in deciding the appeal ex-parte without allowing the appellant any proper opportunity of being heard”.

of assessee, it reveals that the assessee is aggrieved by the ex parte order passed by the ld. CIT(A) without allowing the assessee proper opportunity of being heard. In this context, we note that the ld. CIT(A) has passed the order without hearing the assessee. A perusal of Form No. 36 reveals that address of the assessee is given as Bagdevi Suppliers Private Limited, 52 Weston Street, 1st Floor, Kolkata-700012, West Bengal and e-mail id/address is given as bagdevisuppliers@gmail.com. Whereas we note that the notices having been sent to Bagdevi Suppliers P.Ltd Shillong address i.e. M/s. Bagdevi Suppliers Pvt. Ltd., Salonsar Mansion, 2nd Floor, Police Bazar, G.S Road, Shillong-793 001. Since the ld. AR has not appeared before the ld. CIT(A), we are not aware of the correct address of the assessee. However, the assessee is directed to give/submit the correct address & email id to the ld. CIT(A), so that in future the assessee would be able to receive the notice ; and the assessee/ld AR is advised to be diligently present before the ld. CIT(A) on the date when the appeal is listed; and the assessee if advised to do so can file written submissions along with documents in accordance to law. We note that since the impugned order passed by the ld. CIT(A) is an ex parte order and taking note that the assessee has a statutory right to file appeal at the first instance before the First appellate authority i. e. the ld. CIT(A), the exercise to file appeal would become meaningless if the assessee is not able to be present its case before the ld. CIT(A). In this case, the assessee has not been able to present its case before the ld. CIT(A) and therefore, ex parte order is bad for violation of principle of natural justice. Therefore, we set aside the impugned order of the ld. CIT(A) and direct him [the ld. CIT(A)] to adjudicate the appeal after giving proper opportunity of hearing to the assessee and the assessee is also directed to furnish the correct address/correct e-mail id to the ld. CIT(A) and to be present diligently before him and to file written submissions along with documents, if advised to do so. The ld. CIT(A) to pass speaking order in accordance to law on merits.

4. In the result, the appeal of assessee is allowed for statistical purpose. Order is pronounced in the open court on 24 June, 2020.