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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI RAJPAL YADAV, HON’BLE & SHRI RAJESH KUMAR, HON’BLE
आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT AND SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER Assessment Year: 2017-18 Coal Mine Associated Pvt. Ltd. ACIT, Circle-8(1), Kolkata 6-0/1, Stephen Court Vs 18A, Park Street Kolkata - 700071 PAN : AACCC9108N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri Abhijit Dutta, Addl. CIT(DR) सुनवाई क" तारीख/Date of Hearing : 06/06/2022 घोषणा क" तारीख /Date of Pronouncement: 28/06/2022 आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT :
The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 17/11/2021, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2017-18
In the first ground of appeal, the assessee has pleaded that, the ld. CIT(A) has erred in deciding the appeal ex-parte. The ld. Counsel for the assessee at the very outset submitted that notices for hearing were issued during the Covid period i.e., from January, 2021 till October, 2021 and these notices were not served properly upon the assessee and, therefore, no one could appear before the ld. CIT(A). He prayed that one more opportunity of hearing may be granted to the assessee.
3. With the assistance of the ld. Representatives, we have gone through the record carefully. The ld. D/R submitted that the ld. CIT(A) had issued four notices Assessment Year: 2017-18 Coal Mine Associated Pvt. Ltd. 2 but none was replied by the assessee and, therefore, under the compelling circumstances, the ld. First Appellate Authority, has decided the appeal ex-parte.
4. On due consideration of the above facts, we are of the view that during the period from January, 2021 up to August, 2021, the country was under second wave of Covid Pandemic. During this period businesses were badly hit and it must have been difficult for the assessee to have taken care of the Income-tax litigations. Considering this aspect, we set aside the impugned order of the ld. First Appellate Authority and restore the issue to the file of the ld. CIT(A) for fresh adjudication on merits, in accordance with law, after giving the assessee adequate opportunity of being heard.