PREMIUM TOWERS PVT. LTD.,HOWRAH vs. I.T.O.,WARD-3(3), KOLKATA

This is an appeal filed by the assessee against the order of Ld. CIT(A)-17, Kolkata dated 23.07.2019 for A Y 2012-13.

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 notices were issued fixing the dates of hearing on 13.03.2019, 24.05.2019 & 18.07.2019 and since there was non-compliance on behalf of assessee, he was of the opinion that the assessee has nothing further to submit in this case and accordingly the appeal was disposed off based on submissions and facts on record. The Ld. CIT(A) dismissed the appeal without spelling out the points for determination and the reason for the decision as required by sub-section (6) of section 250 of the Act. We note that assessee preferred nine (9) grounds of appeal, however, the Ld. CIT(A) has decided the appeal not ground-wise. The Ld. CIT(A) has simply relied on the case laws without discussing the facts of the assessee’s case as noted by the AO and has not discussed the grievances of the assessee raised in the grounds of appeal and has not Premium Towers Pvt. Ltd., AY 2012-13 discussed the material or evidence adduced by the assessee during the assessment proceedings or filed before him. However, the Ld. CIT(A) has reproduced two case laws and simply remarked that the appeal of the assessee is covered by these case laws without stating how this case is covered by those case laws. So, we cannot countenance the action of Ld. CIT(A).