M/S. RELIABLE CONCLAVE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 14(3), KOLKATA, KOLKATA

It is noted that there is a delay on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed application dated 27.07.2022 seeking condonation of the delay and keeping in view the reasons given therein, which prevented the assessee to file the appeal before this Tribunal within statutory time limit. I am ITA No. 434/KOL/2022(A.Y. 2015-16) M/s. Reliable Conclave Pvt. Limited satisfied that there was a sufficient cause for the delay on the part of the assessee in filing this appeal before the Tribunal. I, therefore, condone the delay and admit the appeal for adjudication.

None appeared on behalf of the assessee when the case was called for hearing. I, therefore, decide to adjudicate the appeal with the assistance of ld. D.R. and available records.

On perusal of the impugned order, I find that the order of the ld. CIT(Appeals) is an ex-parte order and has been dismissed in limine without any discussion on merit of the case. Ld. D.R. is fair enough to not to raise any objection if the matter is restored to the file of ld. CIT(Appeals). I, therefore, restore all the issues to the file of ld. CIT(Appeals) for afresh adjudication and to pass a speaking order after deciding the issues on merits in accordance with law and after giving reasonable opportunity of being heard to the assessee. I also direct the assessee to place all the details before ld. CIT(Appeals) and not to take any adjournment unless otherwise required for reasonable cause.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on September 20th, 2022.