SHREE RANISATI PROMOTERS PRIVATE LIMITED ,KOLKATA vs. I.T.O.,WARD-11(4), KOLKATA

None appeared for the assessee. The ground no. 1 of the assessee’s appeal is against the action of the Ld. CIT(A), who had dismissed the appeal of assessee by not giving proper opportunity to it, which omission on the part of Ld CIT(A) according to assessee is in violation of the principles of natural justice. It is noted that the Ld. CIT(A) has fixed for three time dates for hearing i.e. on 20.12.2019, 07.01.2020 and 21.01.2020 (within a period of one month) and according to Ld. CIT(A), notices were sent to assessee which have not been returned, therefore, he assumed that assessee was not interested in pursuing the appeal, so he was pleased to dismiss the appeal without hearing the assessee. It is noted that the Ld. CIT(A) has decided mainly taking note that assessee is not interested in pursuing the appeal, however, on merit of the case he observed “during the course of appellate proceeding, no documentary evidence to controvert the AO’s decision has been filed. Therefore, I find no reason to deviate from the assessment order.”And he dismissed the appeal. We do not countenance this action of the Ld. CIT(A). It should be remembered that if an assessee is Shree Ranisati Promoters Pvt. Ltd., AY 2014-15 aggrieved by the order of AO, he has a statutory right to file an appeal before the Ld. CIT(A). And if the assessee exercises his choice of filing an appeal, then Ld. CIT(A) is duty bound to decide the appeal on merits ground wise or else this statutory right will be rendered meaningless. In this case, by passing the impugned order, the Ld. CIT(A) has not spelled out any reason for confirming the order of AO. It has to be kept in mind that “reason is the soul of the order” and in case if the assessee fails to respond/appear, then also the Ld. CIT(A) ought to have called for the assessment record and ought to have decided the grounds of appeal