M/S LARICA ESTATES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-6(2), KOLKATA

None appeared on behalf of the assessee. At the outset, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A) and that only three notices were issued to the assessee fixing the date of hearing within a span of a month. No proof for service of notice has been produced by the Ld. DR before us. Since the Ld. CIT(A) has not passed the appellate order on merits and I take note that the address in Form 36 filed before us shows a different address i.e. 1/1A, Biplabi Anukul Chandra Street, (Princep Street), 4th floor, Room No. 4H, Kolkata-700072 whereas the Ld. CIT(A) has addressed the assessee’s address as M/s. Larica Estates (P) Ltd., 7, Red Cross Place, 4th floor, Kolkata-700 071, so without proof of notice being served upon the assessee, it cannot be presumed that assessee is not interested to pursue the appeal. Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the First Appellate Authority, therefore, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) for fresh adjudication after providing reasonable opportunity of being heard to the assessee. Assessee is also directed to participate in the appellate

In the result, the appeal of assessee is allowed for statistical purposes.

CIT- , Kolkata.

DR, ITAT, Kolkata. (sent through e-mail)