M/S SHAKUNTALA POLY INDUSTRIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-10(3), KOLKATA

The present appeal has been preferred by the assessee against the order dated 19.12.2019 of the Commissioner of Income Tax (Appeals)-4, Kolkata (hereinafter referred to as ‘CIT’) passed u/s 144 of the Income Tax Act. At the outset, the ld. Counsel for the assessee has submitted that the impugned 2. order of the Assessing Officer is an ex-parte order. He has further submitted that though the assessee had engaged a counsel namely Shri Santosh Agarwal, FCA, who appeared before the Assessing Officer and furnished the necessary details, however, the Assessing Officer has noted that no details were furnished before him. He has further submitted that the assessee did not receive the notices of the subsequent hearings fixed before the Assessing Officer. The ld. Counsel has further invited our attention to the impugned order of the CIT(A) and submitted that it is also an ex parte order. The ld. Counsel has submitted that the assessee had not been given adequate opportunity to present his case. He, therefore, has requested that the case of the assessee be restored to the file of the Assessment Year: 2014- M/s Shakuntala Poly Industries Pvt. Ltd Assessing Officer for assessment afresh and further that the assessee may be given proper opportunity to present its case.

The ld. DR has not objected to the same.

In view of this, the impugned order of the ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for assessment afresh on this issue. Needless to say that the Assessing Officer will give proper opportunity to the assessee to present his case. The assessee is also directed to appear and submit the necessary details before the Assessing Officer as and when called for by the Assessing Officer. With the above observation, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 7th September, 2021. Sd/- Sd/- [Manish Borad] [Sanjay Garg] Accountant Member Judicial Member Dated: 07.09.2021. RS Copy of the order forwarded to: 1. M/s Shakuntala Poly Industries Pvt. Ltd 2. ITO, Ward-10(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR),