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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM]
ORDER
Per Shri A.T.Varkey, JM
1. This appeal has been preferred by the assessee against the order of the Ld. CIT(A)- 2, Kolkata dated 21.10.2019 for AY 2012-13.
2. At the outset, it is noticed that the order of the Ld. CIT(A) is an ex parte order. According to the Ld. AR, the first three times the assessee received the notice of hearing and pursuant to the same it had filed adjournment application. Thereafter, according to Ld. AR, the assessee did not receive any notice fixing the date of hearing, therefore, no adjournment application could be filed or assessee could be present before Ld. CIT(A), so, the Ld. CIT(A) has passed the ex parte order, so, he prays that in the light of the affidavit filed by the assessee affirming these facts that it did not receive the notice of hearing, the matter may be restored back to the file of the Ld. CIT(A).
After going through the affidavit, we are of the opinion that the Ld. CIT(A) ought to have adjudicated the appeal on merits after hearing the assessee, since the assessee had a statutory right of appeal before the Ld. CIT(A) and if the Ld. CIT(A) has not passed the order on merits after hearing the assessee, then the right of the assessee would be illusory/meaningless, so we set aside the impugned order of the Ld. CIT(A) and restore the matter back to the file of the Ld. CIT(A) for de novo adjudication on merits after affording reasonable opportunity of being heard to the assessee. The assessee to be present/file
M/s. Gangotri Sales Pvt. Ltd., AY 2012-13 written submission along with supporting documents to bolster its contention/grounds of appeal.
In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 15 December, 2021. Sd/- Sd/- (Rajesh Kumar) (Aby. T. Varkey) Accountant Member Judicial Member Dated: 15.12.2021 JD(Sr.P.S.) Copy of the order forwarded to:
Appellant- M/s. Gangotri Sales Pvt. Ltd., C/o Agarwal Vishwanath & Associates, 133/1/1A, S. N. Banerjee Road, Pushkal Bhawan, 3rd floor, Kolkata-700 013
Respondent – ITO, Ward-6(2), Kolkata.