ARISTRO FINCORP PRIVATE LIMITED,KOLKATA vs. ITO, WARD 4(3),, KOLKATA

The appeal filed by the assessee is against the order of Ld. CIT(A), NFAC, Delhi dated 11.11.2024 for AY 2013-14 arising out of assessment order passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) by Assessing Officer, NFAC, Delhi dated 19.01.2022.

At the outset, the Ld. Counsel for the assessee submitted before us that the order passed by the appellate authority is an ex parte order dismissing the appeal in limini despite the request from the assessee to adjourn the case. The Ld. Counsel submitted that it was stated in the adjournment letter that the case was fixed on 18.04.2024 and since the last date of filing the return of income for AY 2023-24 and TDS return quarter 2 for FY 2024-25 was approaching fast, therefore, the case may be adjourned and refixed in the month of November, 2024. However, the same was overlooked and assessment was framed ex parte. The Ld. AR, therefore, prayed that appeal may kindly be restored to the file of the Ld. CIT(A) so the same could be represented and decided on merit.

The ld. DR, on the other hand, left the issue at the discretion of the Hon’ble Bench.

After hearing the rival submissions and perusing the material available on record, we find that the impugned order of the Ld. CIT(A) is an ex parte order and dismissed the appeal in limine without considering the adjournment request of the assessee. Under these circumstances, we deem it fit and proper to restore the appeal before the Ld. CIT(A) in the interest of natural justice and fairplay and direct the appellate authority to decide the same after affording reasonable opportunity of being heard to the assessee.

In the result, appeal of the assessee is partly allowed for statistical purposes.