ALLWORTH DEVELOPERS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(3), KOLKATA

The present appeal has been preferred by the assessee for the assessment year 2013-14 against the order dated 27.03.2017 of the Commissioner of Income Tax(Appeals) – 2, Kolkata (hereinafter referred to as the ‘CIT(A)’).

At the outset, the ld. Counsel for the assessee has submitted that this impugned order of the CIT(A) is an ex-parte order. The ld. Counsel has further submitted that the absence of the counsel of the assessee on the date fixed for hearing before the CIT(A) was not intentional. The ld. Counsel has further submitted that the assessee has a fair case on merits and the assessee may be given an opportunity to present his case before the CIT(A). The ld. DR, on the other hand, has relied upon the record of the CIT(A). 3. After considering the rival contentions of the ld. representatives of the parties, we are of the view that interest of justice will be well-served if the assessee is given an opportunity to present his case before the CIT(A). In view of this, the ex-parte order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for Allworth Developers Pvt. Ltd. Assessment Year: 2013-14 adjudication afresh. Needless to say that the CIT(A) will give proper opportunity to the assessee to present his case and thereafter, to decide the matter by way of a speaking order.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 9th September, 2021. Sd/- Sd/- [A.T. Varkey] [Manish Borad] Judicial Member Accountant Member Dated : 09.09.2021 Biswajit, Sr. P.S. Copy of the order forwarded to: