SUBHAS CHANDRA BHOWMICK,SILIGURI vs. I.T.O., WARD - 1(2), SILIGURI

At the outset, the ld. Counsel for the assessee submitted that the appeal has been decided by the ld. CIT (A) ex-parte

The ld. DR on the other hand did not raise any objection to the prayers of the ld. AR.

We, after hearing the submission of the parties and perusing the material available on record, find that apparently the case was decided ex-parte by the ld. CIT (A). We note that despite numerous notices, none responded and made compliances before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues on merits, which in our opinion is in violation of Provisions of Section 250(6) of the Act. We further note that there was partial compliance before the Assessing Officer too. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.