JIGAR SHAH,KOLKATA vs. ITO, WARD - 33(4), KOLKATA

Shri R.K.Singh, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue.

During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim.

In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A).

I have considered the rival submissions. A perusal of the impugned order at para 5, the notices were issued by the ld. CIT(A), however, the assessee could not make any compliance. The assessee was also non- cooperative before the Assessing Officer during the course of assessment proceedings. This being so, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. Assessing Officer by restoring the issues in the appeal to the file of ld. AO for adjudicating afresh after providing the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee, I impose a cost of Rs.25,000/-(Rupees Twentyfive Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. Assessing Officer at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. The assessee shall cooperate in the readjudication proceeding before the ld. Assessing Officer positively.