ATLAS TRADECOM PVT. LTD.,GUWAHATI vs. ITO, WARD -1(1) KOLKATA, KOLKATA

At the outset itself, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) passed the impugned order ex parte without providing proper opportunity to the assessee which according to him, was in gross violation of the principles of Natural Justice. So, he urged before the bench to set aside the order of Ld. CIT(A) and restore the matter back to his file for fresh adjudication after providing opportunity of hearing to the assessee. We note from para 3 of the impugned order that the Ld. CIT(A) has passed the cryptic order ex- parte without passing a speaking order wherein the Ld. CIT(A) has observed that “The hearing in this case was initially fixed on 05.01.2016, but on the appointed date Shri Manoj Jethia had appeared on behalf of the appellant and the case was partly heard and adjourned for 12.02.2016. The case was again fixed several times for hearing on 17.08.2016, 19.09.2016 and 11.11.2016. On those dates appellant neither attended nor filed any adjournment letter. Under the circumstances, it appears that the appellant does not want to pursue this Appeal, therefore, I have no option but to decide the appeal on merits on the basis of material available on record.” Further, we also note that no proof of Atlas Tradecom Pvt. Ltd, AY- 2008-09 service of notice is mentioned in the order of the Ld. CIT(A). Since the appeal was part heard and thereafter fixed only thrice for hearing and no proof of serving the notice to the assessee is mentioned in the impugned order of the Ld. CIT(A) and the impugned order is an ex parte cryptic order without hearing the assessee, for the interest of Natural Justice and fair play, we set aside the order of the Ld. CIT(A) and remand the appeal back to the file of the Ld. CIT(A) to decide the appeal on merits after hearing the Ld. AR of the assessee and pass a speaking order. The assessee is also directed to be diligent in future and appear before the Ld. CIT(A) without fail.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 6th February, 2020.