M/S. SPARKS JEWELS & STONES MERCHANTS (P) LTD., ,KOLKATA vs. ITO, WARD - 7(3), , KOLKATA

It is noticed that the appeal of filed by the assessee is time barred by 17 days. For which COD(Condonation of Delay) was filed by the assessee vide submission dt. October 04, 2018. The assessee submitted that the order u/s.250 of the Income Tax Act, 1961, dt.27.06.2018 for the AY 2012- 13, passed by the CIT(A)-18/Kolkata was received by Assessee’s office assistant on 19.07.2018. However, he didn't bring it to the knowledge of the management and proceeded on leave. Hence, the said order remained unnoticed till 26.09.2018 and when management scrutinized the order on that very date and decided to file appeal against the additions/disallowances made therein. The Ld.AR stated that due to the reason mentioned in the C.O.D (Condonation of Delay) the appeal against the order dt.27.06.2018 u/s.250 of the Income Tax Act, 1961 couldn't be filed in time, since the order was received on 19.07.2018, the limitation for filing appeal in this case was expired on 18.09.2018. Thus, there is a delay of 17 days in filing the present appeal.

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. 2. M/s. Sparks Jewels & Stones Merchants P.Ltd.

The assessee has raised the following grounds:-

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 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

Grounds raised by the assessee are allowed for statistical purpose.