M/S NATIONAL CONSTRUCTION,BURDWAN vs. I.T.O WD - 2(2),KOLKATA, BURDWAN

At the outset itself, Ld. Counsel for the assessee submitted that the impugned order of the Ld. CIT(A) is an ex parte order without hearing the assessee. He also submitted that the hearing of the appeal before the Ld. CIT(A) was fixed on three occasions. However, no notice of hearing was received by the assessee in respect of hearing fixed. Hence, he urged before the bench to set aside the order of Ld. CIT(A) and restore the matter to his file for fresh adjudication after giving proper opportunity of hearing to the assessee. Ld. DR opposed the prayer of the assessee and urged before the bench not to interfere in the order passed by the Ld. CIT(A). It is noted that the impugned order is an ex parte order without hearing the assessee. No proof of service of notice was also mentioned in the order of the Ld. CIT(A). Since the impugned order is an ex parte order without hearing the assessee, for the interest of Natural Justice and fair play, I 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 the assessee is directed to be diligent in future and appear before the Ld. CIT(A) without fail.