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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: Shri A. T. Varkey, JM & Shri Manish Borad, AM ]
ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the assessee against the order of Ld. CIT(A), Asansol dated 02.03.2020 for AY 2011-12.
At the outset, it has been brought to our notice by the Ld. AR Shri K. M. Roy that the impugned order of the Ld. CIT(A) is an ex parte order and the notice fixing the date of hearing could not be served upon the assessee since the assessee’s business/operation are from Asansol, whereas the notices have been served at Kolkata, and, therefore, since assessee was not knowing about the fact of hearing [dates] he could not appear before the Ld. CIT(A) which resulted in the Ld. CIT(A) passing the impugned order. And we note that there is a delay of 217 days in filing the appeal before us. In the affidavit filed for condoning the delay, the assessee has brought to our notice that the impugned order of Ld. CIT(A) is dated 02.03.2020 which was in the midst of Covid 19 pandemic and, therefore, the assessee could not file the appeal before the Tribunal. In the light of the facts discussed, the delay caused in filing the appeal of 217 days stands condoned.
Kalyan Mukherjee, AY 2011-12 3. Since the impugned order is an ex parte order, we are of the opinion that the assessee’s vested right of appeal will be defeated, if the Ld. CIT(A) is not able to adjudicate the issue on merits after hearing the assessee and after taking into consideration the material adduced by the assessee to substantiate its claim. Therefore, we are inclined to set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Ld. CIT(A) and direct him to adjudicate afresh the appeal after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to be diligent and appear before the Ld. CIT(A) on the dates fixed for hearing.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 28th February, 2022.