EVERSTRONG MARKETING PRIVATE LIMITED ,BHILWARA vs. I.T.O.,WARD-9(2), KOLKATA

This appeal preferred by the assessee is against the order of Ld. CIT(A)-15, Kolkata dated 19.02.2019 for A Y 2014-15.

At the outset, the Ld. AR Shri A. K. Tibrewal, FCA drew our attention to ground no. 2 of the appeal and submitted that when the appeal was fixed on 22.01.2019 before the Ld CIT(A), the assessee had sought adjournment and at that time, the Ld. CIT(A) had adjourned the case for hearing to 22.12.2019. However, to the astonishment of the assessee, the Ld. CIT(A) has passed the impugned ex-parte order on 19.02.2019, without giving notice of hearing or informing about the change in listing of case. Therefore, according to the Ld. AR, the assessee was not aware that the matter was fixed for hearing on 19.02.2019, since it expected the appeal to be heard on 22.12.2019, therefore, there was per-se violation of Natural Justice and he prayed that the matter may be restored back to the file of the Ld. CIT(A). The Ld. DR does not have any objection if the matter is restored back to the Ld. CIT(A). We note that there is no dispute about the aforesaid facts. Therefore, we are inclined to set aside the order of the Ld. CIT(A) and restore the appeal back to the file of the Ld. Everstrong Marketing Pvt. Ltd., AY 2014-15 CIT(A) to decide the appeal by passing a reasoned order as envisaged u/s. 250(6) of the Income Tax Act, 1961. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 11th May, 2021.