ROHIT SOFET,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

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 various occasions and adjournments were sought on four occasions by the Ld. AR of the Assessee. However, no notice of hearing was received by the assessee in respect of hearing fixed on last two occasions viz..,03.01.2019 and 28.03.2019. 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 assessee has filed an affidavit affirming that on last two occasions assessee did not receive any notice fixing the date of hearing. 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