SMT. NAMITA 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 that the last hearing was on 12.07.2019 and since neither the appellant nor the authorized representative appeared so the case was adjudicated on the basis of the written submissions and documentary evidence filed before him. According to Ld. AR, since the assessee did not receive the notice of hearing so, he could not appear at the time of hearing on 12.07.2019 before the Ld. CIT(A) which 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) on merits. Per contra, the Ld. DR opposed the plea of the Ld. AR and wanted us not to interfere in the order of the Ld. CIT(A).

After hearing both the parties, it is noted from the impugned order that the appeal was fixed lastly on 12.07.2019 and since the assessee did not receive the notice of hearing the Ld. AR of the assessee did not appear prompting the Ld. CIT(A) to dismiss the appeal without hearing the assessee. Since the notice of hearing was not received by the assessee, Namita Lakhotia., AY- 2014-15 the Ld. AR of the assessee could not appear before the Ld. CIT(A) which according to me, 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.