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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: Shri A. T. Varkey, JM & Shri Girish Agrawal, AM]
ORDER Per Bench These are three appeals preferred by the assessee against the separate orders of Ld. CIT(A)-4, Kolkata dated 31.05.2019 for AYs 2013-14 to 2015-16. Since there are common grounds involved except variance in amount we take the appeal pertaining to AY 2013-14 as the lead case and the result of which will be followed in other appeals.
At the outset, the Ld. AR Shri Abhijit Dey brought to our notice that the impugned order of the Ld. CIT(A) was an ex parte order and the assessee was not aware of the dates fixed for hearing because it did not receive any notice by any mode i.e. by post/manually or by e-mail. According to Ld. AR, the assessee came to know about passing of the impugned order only on 10.08.2020 when the accountant of the assessee was routinely checking the Income Tax Portal. To buttress his aforesaid contention, a notarized affidavit has been filed that of the assessee’s director Shri Vivek Shah which has been found placed on record. In the aforesaid facts and circumstances discussed (supra), we are inclined to set aside the impugned order of the Ld. CIT(A) for violation of natural justice, and restore the same back to his file and direct the Ld. CIT(A) to adjudicate the grounds of appeal
on merits in accordance to law and the assessee is directed to appear before the Ld. CIT(A) diligently or by filing written submission as well as documents if advised to do so. to 527/Kol/2020 Passport Jeans Pvt. ltd., AY: 2013-14 to 2015
16. With the aforesaid direction all the three appeals of the assessee are allowed for statistical purposes.
In the result, all the captioned appeals of the assessee are allowed for statistical purposes.
Order is pronounced in the open court on 23rd February, 2022.