BINOD KUMAR TOSHNIWAL,KOLKATA vs. I.T.O.,WARD-37(2), KOLKATA

At the outset we find that there is a delay of 41 (forty one) 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.

Heard rival contentions. We find that the ld. CIT(A) has passed an ex-parte order. The ld. Counsel for the assessee has filed an affidavit dt. 21/07/2020 mentioning that due to non-receipt of notices of hearing, it could not appear before the ld. First Appellate Authority, for hearing. He submits that, in the Memo of Appeal filed in Form 35, the 2 Assessment Years: 2009-10 ITA No. 64/Kol/2020 Assessment Years: 2011-12 ITA No. 65/Kol/2020 Assessment Years: 2013- Assessment Years: 2014-15 Binod Kumar Toshniwal address for sending notice of hearing was mentioned as Green Vista, Flat No.101, address for sending notice of hearing was mentioned as Green Vista, Flat No.101, address for sending notice of hearing was mentioned as Green Vista, Flat No.101, Atghara, Kolkata – 700136. Subsequently, the assessee Subsequently, the assessee had shifted his place of residence had shifted his place of residence in the month of December 2018 and is currently re in the month of December 2018 and is currently residing at Kshitij Apartment, B4, 10 siding at Kshitij Apartment, B4, 10th Floor, Block-B, 130 R.B.C. Road, Golpark, South Dum Dum, Kolkata B, 130 R.B.C. Road, Golpark, South Dum Dum, Kolkata – – 700 028. The ld. Counsel for the assessee pleaded that the appeal may be set aside to the file of the ld. Counsel for the assessee pleaded that the appeal may be set aside to the file of the ld. Counsel for the assessee pleaded that the appeal may be set aside to the file of the ld. CIT(A) for fresh adjudication on merits. CIT(A) for fresh adjudication on merits. 3.1. The ld. D/R argued that violations of principles of natural justices has taken place that violations of principles of natural justices has taken place that violations of principles of natural justices has taken place during the proceedings before the ld. CIT(A) and hence it would be proper to set aside during the proceedings before the ld. CIT(A) and hence it would be proper to set aside during the proceedings before the ld. CIT(A) and hence it would be proper to set aside the matter to the file of the ld. CIT(A), for fresh adjudication, after giving th the matter to the file of the ld. CIT(A), for fresh adjudication, after giving th the matter to the file of the ld. CIT(A), for fresh adjudication, after giving the assessee opportunity of being heard.

After hearing rival contentions, we find that the ld. CIT(A) has passed an After hearing rival contentions, we find that the ld. CIT(A) has passed an After hearing rival contentions, we find that the ld. CIT(A) has passed an ex-parte order. The assessee, due to reasonable cause could not effectively represent itself before order. The assessee, due to reasonable cause could not effectively represent itself before order. The assessee, due to reasonable cause could not effectively represent itself before the ld. CIT(A). Hence we are of the con the ld. CIT(A). Hence we are of the considered opinion that this case has to be remitted sidered opinion that this case has to be remitted to the file of the ld. CIT(A) for fresh adjudication, in accordance with law as there is to the file of the ld. CIT(A) for fresh adjudication, in accordance with law as there is to the file of the ld. CIT(A) for fresh adjudication, in accordance with law as there is violation of principles of natural justice. Accordingly violation of principles of natural justice. Accordingly, we set aside the matter to the file , we set aside the matter to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, after giving the assessee esh adjudication, in accordance with law, after giving the assessee esh adjudication, in accordance with law, after giving the assessee proper and sufficient opportunity of being heard. proper and sufficient opportunity of being heard. The assessee is directed to furnish the The assessee is directed to furnish the present address of correspondence to the office of the ld. CIT(A). present address of correspondence to the office of the ld. CIT(A).

In the result, all these all these appeals of the assessee are allowed for statistical purposes. allowed for statistical purposes.