M/S PASHUPATI DEALCOM PVT. LTD.,KOLKATA vs. ITO, WARD-7(1), KOLKATA

It was pointed out at the time of hearing that the appeal is time barred by limitation by 7 days. However, the assessee has filed the condonation petition explaining the reasons for delay in filing the appeal which we find to be sufficient and bona fide and accordingly the appeal is admitted for hearing by condoning the delay. 3. At the outset, we note that the assessment order as well as the appellate order were passed ex-parte when the assessee did not appear before either of the authorities below on the dates fixed for hearings. It was stated in the Affidavit filed by Shri Amarnath Ghosh, director of the assessee company that all the communications relating to the assessee used to be received on e-mail-Id which were being accessed and managed by the company’s accountant who left the job without any information/intimation. Therefore, the case of the assessee remained unattended before the authorities below. Under these circumstances, we are of the considered view that ends of justice would be met, if the assessee is given one more opportunity to present its case on merit before the AO. Accordingly, we restore this appeal to the file of AO with the direction to re-adjudicate the matter after affording a reasonable opportunity to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes.

Appellant- M/s Pashupati Dealcom Pvt. Ltd., 3, Harish Mukherjee Merlin Legend, 3rd Floor, Kolkata-700020 2. Respondent – ITO, Ward-7(1), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Ld. Pr. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order