PRIYANKA SANTRA,HOWRAH vs. ITO, WARD-47(6), KOLKATA

This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax-NFAC, Delhi [hereinafter referred to as ‘CIT(A)’] dated 29.12.2021 for the assessment year 2017-18.

At the outset, the ld. Counsel for the assessee submitted that the First Appellate Authority has passed an ex-parte order without considering the merits of the case. The ld. Counsel therefore submitted before the bench that the assessee may kindly be given one more opportunity to present her case before the ld CIT(A) and thus prayed that the appeal of the assessee may kindly be restored to the file of the Ld. CIT(A). The Ld. D.R. on the other hand left the issue at the wisdom of the Bench.

After hearing the both parties and perusing the facts on record, we note that the order passed by the Ld. CIT(A) is an ex-parte order without considering the merit of the case. Under these facts , we are of the view that the ends of justice could be met if the assessee gets one more opportunity to present her case before the first appellate authority. Accordingly we restore the issue back to the file of the Ld. CIT(A) with the direction to decide the appeal by considering the merits of the case after affording reasonable opportunity of hearing to the assessee.