KEKA SINHA,KOLKATA vs. DCIT, CIRCLE 43,, KOLKATA

At the outset, we note that the appeal of the assessee is barred by limitation by 144 days. At the time of hearing, the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. A.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal in ensuing paras.

On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.

We ,after hearing the submissions of the parties and perusing the material available on record, find that apparently this case was decided ex-parte by both the lower authorities. We note that despite repeated reminders/ notices, none was presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, 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 reasonable cause. The appeal of the assessee is allowed for statistical purposes.