M/S. GINZA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-6(1), KOLKATA

This is an appeal preferred by the assessee against the order of the Ld. CIT(A)-7, Kolkata dated 02.05.2019 for AY 2012-13.

At the outset, the Ld. AR Shri Brijesh Kumar Singh, Advocate pointed out that the order of the Ld. CIT(A) is an ex parte order and the assessee has been given only one opportunity fixing the case on 10.04.2019 and thereafter he has passed the order on 02.05.2019. Therefore, he prayed that the assessee since did not get proper opportunity before the Ld. CIT(A), the appeal be restored back to the file of the Ld. CIT(A). Per contra, the Ld. DR does not have any objection if the appeal is restored back to the Ld. CIT(A).

We have heard rival submissions and gone through the facts and circumstances of the case. We note that the Ld. CIT(A) has noted in para 3 of the impugned order that the case was fixed on 10.04.2019 and 02.05.2019 since none was present in the appellate proceedings he was pleased to dismiss the appeal of the assessee by passing an order on the same day i.e. on 02.05.2019. It has to be kept in mind the appeal is a statutory right of the assessee. The appellate proceeding would become illusory if the Ld. CIT(A) does not give proper opportunity to the assessee, therefore, in the interest of justice and fairplay, we set

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