NEVAEH TECHNOLOGY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE-2(4), KOLKATA

A perusal of the ground nos. 1 and 2 as raised by the assessee, it is discerned that the assessee is challenging the action of the ld. CIT(A), who dismissed the appeal of assessee without allowing proper reasonable opportunity of hearing to the assessee and also for not disposing off ground-wise the appeal.

We note that the ld. CIT(A) has passed an ex parte order and has not decided the case on merits. The ld. CIT(A) notes that on 29-08-2018, 27-09-2018, 10-10-2018 and 20- 12-2018, when the hearing was fixed none appeared nor filed any written submissions on behalf of assessee. Therefore, he was constrained to dismiss the appeal. However, we note that the assessee had filed before the ld. CIT(A) sixteen (16) grounds of appeal as well as filed the statement of facts running to 14 pages, wherein detailed submissions as well as case law(s), which the assessee has relied upon have been submitted. However, the ld. CIT(A) has dismissed the appeal without passing a speaking order, which action of the ld. CIT(A) cannot be countenanced.

It should be kept in mind that if an assessee is aggrieved by the order of the AO, then it (assessee) has a statutory right to file an appeal before the ld. CIT(A). This valuable/statutory right of the assessee cannot be lightly brushed aside by passing non- speaking order. We expect the assessee to be diligent while pursuing the appeal. In the light of above discussion, the impugned order of the ld. CIT(A) is set aside and the appeal is restored back to him with direction to pass a speaking order by going through the statements of facts as well as written submissions/documents, if any, filed by the assessee. The assessee is directed to be diligent and to appear or/and file necessary submissions/papers before him, if advised to do so.

In the result, the appeal of assessee is allowed for statistical purpose.