LEMON CONSTRUCTIONS PVT. LTD.,,HOWRAH vs. DCIT, CIRCLE 13(1), KOLKATA

At the outset, the ld. Counsel for the assessee submitted that the appeal has been decided by the ld. CIT (A) ex-parte when the assessee failed to respond to various notices issued during the appellate proceedings. The ld. CIT (A) decided the appeal

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. We also note that the details and evidences were also not filed before the Assessing Officer. 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.