AFORESERVE. COM LIMITED,KOLKATA vs. JCIT(OSD), CIRCLE - 2(1), KOLKATA , KOLKATA

We notice at the outset that the CIT(A)’s lower appellate order affirming Assessing Officer’s action disallowing/adding various heads of expenditure as well as arm’s length price adjustment of Rs.1,24,37,641/-, has been passed ex parte without dealing with merits thereof. Learned CIT-DR vehemently contends that the assessee filed repeated adjournments for 14.03.2018, 21.03.2018 and 27.03.2018 and therefore, the CIT(A)’s action is very much justifiable. He fails to dispute that these three adjournments involve a time gap of less than a month which do not indicate any dilatory tactics adopted at the assessee’s behest. As already indicated, the fact also remains that the CIT(A) has not passed its lower appellate order after framing points of determination followed by a detailed adjudication u/s 250(6) of the Act. We therefore deem it appropriate to restore all the instant issues back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. The assessee or its authorized representative is directed to appear before the CIT(A) on or before 31.07.20.

This assessee’s appeal is allowed for statistical purposes.