GOOD HOPE TIE-UP PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-1(1), KOLKATA

At the outset, we note that neither the Ld. AR of the assessee nor the Director of the assessee company has appeared during the hearing of this appeal. We note that this is the 10th time the matter has been fixed for hearing. We note that notices have been issued under RPAD, still the assessee has not bothered to appear before us. At the same time, we note that the impugned order of the Ld. CIT(A) is also an ex parte order, without going into merits of the ground raised before him; and further we note that the ground number one (1) preferred by the assessee is against the action of the Ld. CIT(A)in dismissing the appeal ex- parte without allowing reasonable opportunity of being heard. In the light of the aforesaid ground of appeal, we are inclined to set aside the order of the Ld. CIT(A) and direct the Ld. CIT(A) to decide the appeal on merits and if necessary call for the assessment records and decide the appeal in accordance to law. The assessee is given liberty to file written submission and all documents necessary for adjudicating the grounds preferred before the Good Hope Tie-up Pvt. Ltd. AY 2012-13 Ld. CIT(A). The Ld. CIT(A) to decide the appeal after hearing the assessee in accordance to law.

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