DEBI PRASAD GUHA,BURDWAN vs. I.T.O.,WARD-1(4), BURDWAN

the hearing dates. Since the Ld. AR of the assessee did not appear on the date of hearing before the Ld. CIT(A), the Ld. CIT(A) decided the appeal ex-parte.This action of Ld. CIT(A) to dismiss the appeal without hearing the assessee has been assailed before us. According to us, since the order of Ld. CIT(A) is an ex parte order without hearing the assessee, for the interest of Natural Justice and fair play, we are inclined to set aside the order of the Ld. CIT(A) and remand the appeal back to the file of the Ld. CIT(A) to decide the appeal on merits after hearing the Ld.AR of the assessee and pass a speaking order.The assessee is also directed to be diligent in future and appear before the Ld. CIT(A) without fail.

1. 1. Appellant – Shri Debi Prasad Guha, Baranilpur, Sripally, Dist. East Burdwan, West Bengal-713103.