KALYANKARI WHOLESELLER (P) LTD.,KOLKATA vs. ITO, WARD-11(2), , KOLKATA

The instant appeal filed by the Assessee is directed by the ex parte order dated 15.03.2019 passed by the Commissioner of Income Tax (Appeals)-4, Kolkata arising out of the order dated 25.03.2015 passed by the ITO, Ward-11(2), Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2012-13.

There was a delay of 114 days in preferring the instant appeal before the Ld Tribunal. In this regard the Ld. Counsel appearing for the assessee submitted that the order dated 15.03.2019 was received by him only on 28.01.2020 and the date of filing the appeal was by 28.03.2020 and thus there was no such delay

At the time of hearing of the instant appeal, the Ld. Counsel appearing for the assessee submitted before us that the practically the Ld. A.O passed an ex parte order since all books of accounts, bank statements, copies of return and Income Tax return of the directors were not considered by him and therefore though the assessee has come up in appeal against the ex parte order passed by the Ld. CIT(A), the matter needs to be examined by the Ld. A.O in adhere to the principle of natural justice which is denied to the assessee by the Ld. A.O. He, therefore, preyed the matter to be decided by the Ld. A.O afresh. On the other hand, the ld. DR submitted that the matter be restored to the file of the Ld. CIT(A).

Heard the submissions made by the respective parties, we have also perused the relevant materials available on record. Considering the facts and circumstances of the case and the statement made at paragraph 13 in the assessment order evidencing that the papers mainly the books of accounts, bank statement, copies of return and Income Tax return were not considered by him we for the ends of justice find it fit and proper to remand the issue for his consideration afresh on the basis of the evidences to be made available before him by the assessee with a further direction upon him to give an opportunity of being heard to the assessee. We further make it clear that the assessee would also cooperate with the Ld. A.O in disposing of the matter without asking for any unnecessary adjournment.

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