BRIDGE & BUILDING CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. DCIT, CIR.-10(1), KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata dated 30.01.2019 for AY 2015-16.

At the outset, it has been brought to our notice by the Ld. AR of the assessee Shri Binod Kumar Drolia that the impugned order of the Ld. CIT(A) is an ex parte order. On perusal of the impugned order, it is noted that the Ld. CIT(A) had given three (3) notices and since none appeared, the Ld. CIT(A) was pleased to dismiss the appeal for non-prosecution without going into the merits of the case. According to the Ld. AR, the notice of hearing was not received by the assessee, therefore, it could not appear before the Ld. CIT(A). Be that as it may be, it should be borne in mind that if an assessee is aggrieved by the order of the AO, it has got statutory right to appeal before the Ld. CIT(A) which exercise would be rendered meaningless, if the Ld. CIT(A) does not decide the appeal of assessee on merits. Therefore, the impugned order is set aside and the matter is restored back to the file of the Ld. CIT(A) with a direction to Ld. AR to properly serve the notice as per law even by digital means and in future the authorized representative of the assessee must be vigilant to take notice of such communication from the office of Ld. CIT(A) and diligently appear before the Ld. CIT(A); and if advised, file written submission and other documents to substantiate

In the result, the appeal of the assessee is allowed for statistical purposes.