M/S. S.K. TEKRIWAL,KOLKATA vs. ACIT, CENTRAL CIRCLE - 2, , RANCHI

Ld. DR relied on the orders of CIT(A) and Assessing Officer and submitted that the assessee deliberate not appeared before the CIT(A), therefore, appeal of the assessee deserves to be dismissed.

I have heard the submissions of ld. DR and perused the relevant material placed in the record of the Tribunal. I find that the appeal of the assessee filed before the CIT(A) has been dismissed ex parte by the CIT(A). Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no loss to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(A). Accordingly, I restore the appeal of the assessee to the file of CIT(A) for fresh adjudication of the appeal of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the AO in early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24/05/2019. (CHANDRA MOHAN GARG) न्यानयक सदस्य / JUDICIAL MEMBER रााँची/Ranchi; ददनांक Dated 24/05/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- .