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Income Tax Appellate Tribunal, KOLKATA
Before: Shri Manish Borad, & Shri Sonjoy Sarma
आदेश /O R D E R
Per Sonjoy Sarma, JM :
This is an appeal filed by the assessee against the order dated 24- 01-2018 passed by the ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], 18, Kolkata for the AY 2012-13.
When the case was called for, none appeared on behalf of the assessee. On perusal of records shows that number of opportunities have been given to the assessee, but there is no compliance on the part of assessee/appellant. It seems that the assessee is not interested to pursue this appeal. Therefore, we decided to adjudicate/dispose off the appeal filed by the assessee with the assistance of the Ld.DR and material available on record. The ld. DR vehemently argued in support of the orders of the lower authorities.
The assessee has raised the following grounds:-
1. For that the Ld. CIT (A) erred in deciding the appeal ex- parte without allowing the appellant any proper opportunity of being heard.
2. For that the appellant craves leave to produce additional evidences in terms of Rule 46A of the Income Tax Rules 1962. 3. For that the order passed by the Ld. CIT (A) is bad in law since the Ld. CIT (A) has not decided the issues ground wise in respect of the grounds raised
by the appellant in the Memo of Appeal.
4. For that the Ld. CIT (A) is bad in law since the order passed is not any speaking order nor the Ld. ClT(A) has looked into the assessment records and relevant materials to conclude that the order of the Ld. AO cannot be interfered with.
5. For that on the facts and in the circumstances of the case the order passed by the Ld. ClT (A) is not maintainable.
6. For that the order of the Ld. AO be modified and the assessee be given relief prayed for.
7. For that the assessee craves leave to add, alter or amend any ground before or at the time of hearing.
We have heard the Ld. Departmental Representative and perused the record placed before us. While going through the records of the case and perusing the impugned order passed by the ld. CIT-A, we find that the order passed by the ld. CIT(A) is an ex parte order without considering the 2. M/s. Softlink Shoppers P.Ltd. submissions of the assessee. The appellant assessee did not get sufficient opportunity to submit/file necessary documents and submissions before the ld. CIT(A). We, therefore, under the given factual circumstances of the case are of the view that since the order of the ld. CIT(A) is an ex parte and no fruitful discussion has been made on merits of the case. We, therefore, in the interest of justice remand the matter back to the file of the ld. CIT(A) for deciding the issue(s) raised before us afresh by way a speaking order. We also direct the assessee to remain vigilant on receiving and responding the notice(s) of hearing of the ld. CIT(A) and should not request for any adjournment unless otherwise required for reasonable cause and should also file all requisite documents, if any, to the ld. CIT(A) so as to facilitate/adjudicate the issue(s) afresh by a reasoned order. Needless to mention that the assessee should be given proper opportunity of being heard.
Grounds raised by the assessee are allowed for statistical purpose.
प�रणामत: �नधा�रती क� अपील सांि�यक� उ�दे�य से मंजूर क� जाती है। 6. In the result, the appeal of the assessee is allowed for statistical purpose.
आदेश खुले �यायपीठ म� �दनांक 11-08-2022 को उ�घो�षत। The order pronounced in the open Court on 11-08-2022