M/S KAILASH ROLLER FLOUR MILLS,GANGTOK vs. ITO-3(1), GANGTOK

None appeared on behalf of the assessee. However, on a perusal of the appeal and the impugned order it is discerned that the Ld. CIT(A) has passed ex parte orders. It should be kept in mind that the Ld. CIT(A) while exercising his power as First Appellate Authority should give proper opportunity to the assessee and thereafter should have decided the appeal as prescribed u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). Since there is a per-se failure in doing so, in the interest of justice and fair play, I set aside the impugned orders of the Ld. CIT(A) and restore the appeals back to the file of the Ld. CIT(A) to be decided on merits. The assessee is directed to be diligent and to appear/file written submission/documents to substantiate its case before the Ld. CIT(A); and the Ld. CIT(A) to pass reasoned orders as prescribed u/s. 250(6) of the Act and in accordance to law. Therefore, all the appeals of the assessee are allowed for statistical purposes. to 401`/Kol/2020 Kailash Roller Flour Mills P. Ltd., AYs 2011-12 to 2013-14 & 2015-16-2016-17 3. In the result, all the appeals of assessee are allowed for statistical purpose.