M/S TOLLYGUNGE COUNTRY SPIRIT SHOP,KOLKATA vs. ITO, WARD-28(1), KOLKATA

No one has put in appearance despite notice. Therefore, the impugned appeal is decided after going through the records and after hearing the Ld.DR.

At the outset, it is noticed that the appeal filed by the assessee is time barred by 12 days. A separate application for condonation of said delay has been filed, wherein reasons for delay in filing this appeal have been mentioned that due to Covid-19 pandemic situation and death of Chartered Accountant’s father, ( who looks after the M/s. Tollygunge Country Spirit Shop Page 2 Income Tax matters of the assessee) , the assessee was unable to file this appeal before the Tribunal in time. Considering the above reasons mentioned therein (in the condonation application) the delay is hereby condoned.

At the outset, the Ld. DR has brought to my attention that the impugned order of the Ld. CIT(A) is an ex parte order. He has further submitted that in this case the addition(s) was made by the Ld. Assessing Officer ( in short, the ‘Ld. AO’) due to difference found in the figure of purchases shown by the assessee as against shown in the TCS figures in 26F Form. The Ld. DR has also submitted that the assessee was required to file reconciliation statement explaining the difference found in purchase figures.

After hearing the Ld. DR and going through the record, I find that the impugned order of the Ld. CIT(A) is an ex parte order. None of the issues involved in this appeal have been decided on merits by the Ld. CIT(A). In view of that, for the sake of principle of natural justice, the assessee is required to be given adequate opportunity to present its case before the Ld. CIT(A). In view of the above, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) for fresh adjudication. Needless to say that Ld. CIT(A) will provide proper and appropriate opportunity to the assessee to present its case and to file reconciliation statement found in purchase figures. Thereafter, he will decide the issue(s) afresh in accordance with law. The appeal of the assessee is treated as allowed for statistical purpose. Order pronounced in open court at the close of the hearing on 9th February, 2021.