UMA SETH,BASIRHAT vs. I.T.O.,WARD-49(1), KOLKATA

None appeared on behalf of the assessee. At the outset itself, it is noted that the impugned order of the Ld. CIT(A) is an ex parte order without hearing the assessee. It is also noted that within a very short span of time i.e. [only three dates of hearing was fixed on 10.05.2019, 27.05.2019 and 06.06.2019] the appeal was disposed off. No proof of service of notice was also mentioned in the order of the Ld. CIT(A). Since the appeal was fixed only thrice for hearing and no proof of serving the notice to the assessee is available in the impugned order of the Ld. CIT(A) and 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.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 29th January, 2020.