M/S CAPRICORN OILS LTD.,BURDWAN vs. I.T.O.,WARD-6(3), KOLKATA

At the outset we find that there is a delay of 40 (forty) days in filing of this appeal by the assessee. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing the appeal in time. Hence the delay is condoned and the appeal is admitted.

None appeared on behalf of the assessee. There is no application for adjournment either. Under these circumstances, we dispose off the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.

Heard the ld. D/R. The Assessing Officer as well as the ld. CIT(A) have passed ex- parte orders. The assessee, in his condonation petition has submitted that their factory and office were locked down since 2014 due to labour problems and consequently they could not receive the notices and attend the hearings before the revenue authorities. The ld. D/R fairly submitted that the issue may be set aside to the file of the Assessing Officer for fresh adjudication on the grounds of violation of principles of natural justice.

In view of the above discussion, we set aside the issue to the file of the Assessing In view of the above discussion, we set aside the issue to the file of the Assessing In view of the above discussion, we set aside the issue to the file of the Assessing Officer for fresh adjudication, in accordance with law, after giving the assessee adequate Officer for fresh adjudication, in accordance with law, after giving the assessee adequate Officer for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard. The assessee is directed to appear before the Assess opportunity of being heard. The assessee is directed to appear before the Assess opportunity of being heard. The assessee is directed to appear before the Assessing Officer, furnish its correct address, take notice and thereafter cooperate Officer, furnish its correct address, take notice and thereafter cooperate Officer, furnish its correct address, take notice and thereafter cooperate in completion of the assessment.

In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. In the result, appeal of assessee is allowed for statistical purposes. K Kolkata, the 10th day of July, 2020.

Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy J. Sudhakar Reddy] Judicial Member Accountant Member Accountant Member Dated : .07.2020 {SC SPS} Copy of the order forwarded to: