RAJYA SHREE GOENKA ,KOLKATA vs. A.C.I.T.CIRCLE-23(1), HOOGHLY

The assessee in the present case is an individual, who filed her return of income for the year under consideration on 04.10.2018 in response to the notice issued by the Assessing Officer under section 148 declaring total income of Rs.1,30,840/-. In the assessment completed by the Assessing Officer under section 143(3)/147 vide an order dated 02.11.2018, the total income of the assessee was determined by the Assessing Officer at Rs.3,66,298/- after making additions of Rs.99,209/- Assessment Year: 2011-2012 Rajya Shree Goenka and Rs.1,36,245/- on account of unexplained investment and unexplained cash credit respectively.

Against the order passed by the Assessing Officer under section 143(3)/147, an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing on two occasions, the ld. CIT(Appeals) dismissed the appeal of the assessee for non-prosecution vide his appellate order dated 27.06.2019 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I 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 the appeal of the assessee was initially fixed for hearing by the ld. CIT(Appeals) on 17.06.2019. He has submitted that the assessee sought adjournment of the said hearing and accordingly the hearing was adjourned by the ld. CIT(Appeals) to 26.06.2019. He has submitted that even though none appeared on behalf of the assessee before the ld. CIT(Appeals) on 26.06.2019, a written submission was filed by the assessee on 27.06.2019. He has submitted that the ld. CIT(Appeals), however, proceeded to dismiss the appeal of the assessee for non- prosecution vide his impugned order dated 27.06.2019 without taking into consideration the said written submission filed by the assessee. He has urged that the matter may, therefore, be sent back to the ld. CIT(Appeals) for deciding the appeal of the assessee on merit after taking into consideration the said written submission. I find merit in the contention of the ld. Counsel for the assessee and since the ld. D.R. has also not raised any objection for sending the matter back to the ld. CIT(Appeals), I set aside the impugned order passed by the ld. CIT(Appals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit after taking into consideration Assessment Year: 2011-2012 Rajya Shree Goenka the written submission stated to be filed by the assessee on 27.06.2019 and after giving the assessee one more opportunity of being heard. As undertaken by the ld. Counsel for the assessee, the assessee shall make due compliance before the ld. CIT(Appeals) and shall extend all the possible cooperation in order to enable the ld. CIT(Appeals) to dispose of the appeal afresh expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on January 13, 2020.