BASUDEB GHOSH,BURDWAN vs. I.T.O.,WARD-1(4), BURDWAN

2. The assessee in the present case is an individual who is engaged in trading of two-wheelers and retail business. The return of income for the year under consideration was filed by him on 31.03.2017 declaring a total income of Rs.2,88,750/-. In the assessment completed u/s 143(3) vide an order dated 25.10.2017, the total income of the assessee was determined by the AO at Rs.16,49,823/- after making an addition of Rs.13,61,073/- being profit @8% on the alleged undisclosed turnover.

We have heard the arguments of We have heard the arguments of both the sides and also perused the relevant both the sides and also perused the relevant material available on record. As submitted by the ld. Counsel for the assessee, an material available on record. As submitted by the ld. Counsel for the assessee, an material available on record. As submitted by the ld. Counsel for the assessee, an application was filed by the assessee seeking adjournment of the hearing fixed before application was filed by the assessee seeking adjournment of the hearing fixed before application was filed by the assessee seeking adjournment of the hearing fixed before the ld. CIT(A) on 13.08.2019. He has place 19. He has placed on record a copy of the said application duly d on record a copy of the said application duly acknowledged by the office of the ld. CIT(A) and submitted that the ld. CIT(A) did not acknowledged by the office of the ld. CIT(A) and submitted that the ld. CIT(A) did not acknowledged by the office of the ld. CIT(A) and submitted that the ld. CIT(A) did not consider the request of the assessee for adjournment and proceeded to dismiss the consider the request of the assessee for adjournment and proceeded to dismiss the consider the request of the assessee for adjournment and proceeded to dismiss the appeal of the assessee for non appeal of the assessee for non-prosecution vide his order passed ex ex-parte. As rightly contended by the ld. counsel for the assessee contended by the ld. counsel for the assessee, proper and sufficient opportunity of being proper and sufficient opportunity of being heard thus has not given by the ld. CIT(A) to the assessee before dismissing his appeal heard thus has not given by the ld. CIT(A) to the assessee before dismissing his appeal heard thus has not given by the ld. CIT(A) to the assessee before dismissing his appeal and there is a clear violation of the principle of natural justice. The ld. DR has not and there is a clear violation of the principle of natural justice. The ld. DR has not and there is a clear violation of the principle of natural justice. The ld. DR has not disputed this position which is clear disputed this position which is clearly evident from the record. Moreover, as per the Moreover, as per the provisions of sub-section (6) of section 250 section (6) of section 250 of the Act, the Ld. CIT(A) was required to , the Ld. CIT(A) was required to dispose of the appeal of the assessee vide an order in writing stating the points for dispose of the appeal of the assessee vide an order in writing stating the points for dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision there determination, the decision thereon and the reasons for the decision. It is observed that on and the reasons for the decision. It is observed that the impugned order passed by the Ld. CIT(A) does not comply with these requirements. the impugned order passed by the Ld. CIT(A) does not comply with these requirements. the impugned order passed by the Ld. CIT(A) does not comply with these requirements. We, therefore, set aside the impugned order passed by the Ld. CIT(A) We, therefore, set aside the impugned order passed by the Ld. CIT(A) ex ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the accordance with law after giving proper and sufficient opportunity of being heard to the accordance with law after giving proper and sufficient opportunity of being heard to the assessee. As undertaken by the learned counsel for the assessee, the assessee shall As undertaken by the learned counsel for the assessee, the assessee shall As undertaken by the learned counsel for the assessee, the assessee shall make due compliance before the Ld. CIT(A) and shall extend all the possible cooperation ore the Ld. CIT(A) and shall extend all the possible cooperation ore the Ld. CIT(A) and shall extend all the possible cooperation in order to enable the Ld. CIT(A) to dispose of the appeal expeditiously. in order to enable the Ld. CIT(A) to dispose of the appeal expeditiously. in order to enable the Ld. CIT(A) to dispose of the appeal expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical In the result, the appeal of the assessee is treated as allowed for statistical In the result, the appeal of the assessee is treated as allowed for statistical purpose. Kolkat Kolkata, the 3rd day of January, 2020.

Income Tax Officer, Ward-1(4), Burdwan 1(4), Burdwan

CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.