M/S LAKSHYA ENERGY PVT. LTD.,NAGPUR vs. I.T.O.,WARD-2(3), KOLKATA

This appeal preferred by the assessee is against the order of Ld. CIT(A)-17, Kolkata dated 31.01.2019 for Assessment year 2012-13.

None appeared for the assessee. However, we note from ground no. 2 preferred in the appeal before us that the assessee is aggrieved by the action of the Ld. CIT(A) in confirming the addition made by AO without providing reasonable opportunity of being heard. We note that the Ld. CIT(A) has passed an ex-parte order without going into the merits of the case, which according to us he ought not to have done, even though the appeal was fixed few times for hearing before him. As per sub-section (6) of Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the Act) the Ld. CIT(A) has to state the points for determination and the reason for the decision, without which he could not have disposed off this appeal ex-parte. Therefore, we allow the ground no.2 and restore the appeal back to the file of Ld. CIT(A) with a direction to give opportunity to the assessee and decide the appeal. Having directed so, we direct the assessee to be diligent and if advised to file documents / written submission as well as appear before the Ld. CIT(A) and the Ld. CIT(A) to pass a speaking order in accordance to law.

In the result, the appeal of the assessee is allowed for statistical purposes.