MATRIX DEALMARK PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(2), KOLKATA

None appeared on behalf of the assessee. However, at the outset itself, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A)and from the perusal of the impugned order it is noted that appeal of the assessee was initially fixed before the Ld. CIT(A) on 22.12.2016. And thereafter it is noted that after two years the assessee requested for adjournment vide letter dated 12.12.2018 and thereafter, the appeal was again fixed on 20.08.2018 and finally on 29.08.2018 i.e. in a span of twenty days. It is noted from the grounds of appeal the assessee has raised before us is that the Ld. CIT(A) has decided the appeal ex parte without allowing the assessee reasonable opportunity of being heard. Thus, from the facts narrated above, according to us, the Ld. CIT(A) has passed the order ex parte, without giving reasonable opportunity to the assessee which is ex-facie violative of natural justice. Therefore, we are inclined to set aside the order of the Ld. CIT(A) and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits after