SHRI RAJ KUMAR LAKHOTIA,KOLKATA vs. I.T.O,WARD-22(4), KOLKATA

At the outset itself, the Ld. AR drew our attention to the fact that the impugned order of the Ld. CIT(A) is an ex parte order without affording proper opportunity of hearing to the assessee. According to Ld. AR, the Ld. CIT(A) has noted in the first para of his order that the last hearing was fixed on 19.06.2019 and since neither the appellant nor the authorized representative appeared before him, he adjudicated the appeal on the basis of the written submissions and documentary evidence filed before him. However, the Ld. AR drew our attention to the caption of the impugned order wherein the Ld. CIT(A) has stated that the last date of hearing was on 12.07.2019. According to Ld. AR, since the assessee did not receive the notice of hearing fixed on 12.07.2019 he could not appear at the time of hearing fixed on 12.07.2019 before the Ld. CIT(A). Since the assessee did not receive any notice of hearing and that is why the Ld. AR of the assessee could not appear before the Ld. CIT(A) which is according to him, is a reasonable cause for not appearing before the Ld. CIT(A). Therefore, he prayed that one more opportunity be given to the assessee so that the appeal can be pursued before the Ld. CIT(A) after hearing the assessee. Per contra, the Ld. DR Raj Kumar Lakhotia., AY- 2014-15 opposed the plea of the Ld. AR and wanted us not to interfere with the order of the Ld. CIT(A).

After hearing both the parties, it is noted from the impugned order that the appeal was fixed only once and the assessee did not receive the notice of hearing fixed on 12.07.2019. Hence, there is a reasonable cause for not appearing before the Ld. CIT(A), therefore, 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.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 29.01.2020.