MULTIPLE RESORTS PVT. LTD.,KOLKATA vs. I.T.O.WARD-8(1), KOLKATA

From the above order of ld CIT(A), we note that assessee did not appear before him during the appellate proceedings therefore ld CIT(A) has passed an ex parte order. We note that in this case assessment order was framed by the assessing officer u/s 143(3) of the Income Tax Act 1961 dated 24.03.2015. During the assessment proceedings, the assessee furnished before the assessing officer, the books of accounts, details and documents which were scrutinized and examined by the Assessing Officer issue-wise and addition was made by the assessing officer issue-wise. The ld. CIT(A) did not consider the assessment order and assessment records to adjudicate the various issues on merits. Also, we are not aware whether notices for hearings, during the appellate proceedings, were served on the assessee or not. It is the statutory right of the assessee provided in the Act to file the appeal before the ld. CIT(A) therefore, the ld. CIT(A) ought to have decided the assessee’s appeal on merits. Since the ld. CIT(A) did not decide the appeal on merits and did not consider the assessment order and assessment records while adjudicating the appeal, therefore it is against the principle of natural justice. Therefore, we set aside the order of the ld. CIT(A) and remit the matter back to the file ld. CIT(A) for afresh adjudication on merits.

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

""थ" / The Respondent.- ITO, Ward-8(1), Kolkata आयकर आयु"(अपील) / The CIT(A), 3. 4. आयकर आयु" / CIT िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, कोलकाता / DR, ITAT, Kolkata 5. गाड" फाईल / Guard file. 6. //// By Order