ASISH BHARADWAJ,KOLKATA vs. A.C.I.T.,CIRCLE-50(1), KOLKTATA

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated 27th November, 2019 passed ex-parte, whereby he dismissed the appeal of the assessee for non-prosecution.

The assessee in the present case is an individual, who is carrying on the business as a Promoter and Developer of Real Estate. The return of income for the year under consideration was filed by him on 16.11.2014 declaring total income of Rs.63,05,330/-. In the assessment completed under section 143(3) vide an order dated 13.12.2016, the total income of the assessee was determined by the Assessing Officer at Rs.1,19,69,430/- after making an addition of Rs.28,098/- on account of disallowance under Assessment Year: 2014-2015 Asish Bharadwaj section 14A of the Act and a further addition of Rs.56,36,008/- on account of unexplained cash deposits found to be made in the undisclosed Bank account of the assessee maintained with Axis Bank, Nabapally Branch and interest credited to the said account.

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) disputing both the additions made by the Assessing Officer to his total income and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) dismissed the appeal of the assessee for non-prosecution vide his appellate order dated 27.11.2019 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

We have heard the arguments of both the sides and also perused the relevant material available on record. The ld. Counsel for the assessee has submitted that none of the notices stated to be sent by the ld. CIT(Appeals) fixing the appeal of the assessee for hearing on three different occasions was ever received by the assessee and such non- receipt of notices resulted in the non-appearance of the assessee when his appeal was called for hearings before the ld. CIT(Appeals). Keeping in view this submission made by the ld. Counsel for the assessee, we are satisfied that there was a sufficient cause for the non-appearance of the assessee when his appeal was called for hearings before the ld. CIT(Appeals) and even the ld. D.R. has not raised any objection in this regard. Moreover, the ld. CIT(Appeals) as per the provisions of sub- section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. We, therefore, consider it fair and proper and in the Assessment Year: 2014-2015 Asish Bharadwaj interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving one more opportunity of being heard to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on January 10, 2020.