COMMERCIAL HOUSE(P)LTD,KOLKATA vs. D.C.I.T-CIR-6(1), KOLKATA

None appeared for the assessee. However, we note that the ld. CIT(A) has passed an ex parte order and has not decided the grounds of appeal raised by the assessee and as required by sub-section (6) of section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). The ld. CIT(A) notes that the case was posted for hearing on 19.07.2019 and 21.10.2019 but none appeared and since there was non-compliance on behalf of assessee, he was of the opinion that the assessee was not interested in prosecuting this appeal. Hence, according to him, the appeal filed by the assessee was liable to be dismissed for non-prosecution and he dismissed the assessee’s appeal. We note that ground no. 1 of the assessee’s appeal is as under:

It should be kept in mind that if an assessee is aggrieved by the order of the AO, then it (assessee) has the statutory right to file an appeal before the ld. CIT(A). This valuable/statutory right of the assessee cannot be lightly brushed aside. Having said so, we expect the assessee to be diligent while pursuing the appeal and the assessee has to file written submission, documents/materials in support of the claim. We note from the ground no.1 (supra) that assessee had filed an adjournment application on 19.07.2019 and on the next date of hearing on 29.10.2019, the Ld. AR of the assessee appeared at the office of the Ld. CIT(A) and since he was not available, had to return back without pursuing the appeal before the Ld CIT(A), which means that no fault could be attributed on the part of AR/assessee as alleged by the Ld. CIT(A). Therefore, the impugned order of the Ld. CIT(A) is erroneous for non-application of mind. In the light of above discussion, the impugned order of the Ld. CIT(A) is set aside and the appeal is restored back to him with direction to pass a speaking order by going through the statements of facts as well as oral/written submissions/documents, if any, filed by the assessee and in accordance to law. The assessee is directed to be diligent and either appear or/and file necessary papers before him, if advised to do so and the Ld. CIT(A) to decide the appeal in accordance to law.

In the result, the appeal of assessee is allowed for statistical purpose. Order is pronounced in the open court on 30th September, 2020.