MANIDHWAJ POLYMERS PVT. LTD,KOLKATA vs. ITO, WD. 9(1), KOLKATA

At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has decided the appeal ex-parte as the assessee could not appear on various dates when the Ld. CIT(A) fixed this appeal for hearing. The Ld. Counsel submitted that the notices sent by the Ld. CIT(A) were not received by the assessee and therefore the these appeal of the assessee remained unattended before the Ld. CIT(A). The ld

The Ld. D.R on the other hand strongly objected the prayers of the Ld. A.R by submitting that despite several opportunities granted, the assessee did not appear and therefore the said request of the counsel of the assessee may kindly be dismissed. On the issue of non issuing of any show cause notice , the ld DR argued that the assesse has appeared before the AO and was confronted with all the issues.

After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided ex-parte by the ld CIT(A) when the assessee failed to turn up on the dates fixed for hearings. We also note that no show cause was issued by the AO before making additions which is also contrary to the established principles of natural justice. Therefore we are of the considered view that the assesse deserves to be given one more opportunity before the AO so that the justice could done to the assessee and issues could be decided after complying with the said principles. Accordingly we restore the appeal to the file of the Ld. AO with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. We also direct the assessee to cooperate in the disposal of this appeal.

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