M/S SHARDDHA VYAPAAR PRIVATE LIMITED ,KOLKATA vs. I.T.O.,WARD-8(4), KOLKATA

There is a delay of 255 days in filing of the appeal by the assessee. After perusing the petition for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeal in time. Hence, we condone the delay and admit this appeal.

After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. The notice fixing the appeal for hearing, was not served on the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice.

Assessment Year: 2007-08 M/s. Sharddha Vyapaar Private Limited M/s. Sharddha Vyapaar Private Limited. 4. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. Kolkata, the Kolkata, the 22nd day of January, 2021.