M/S. REPROSCAN TECH PARK LLP,KOLKATA vs. ACIT, CIRCLE - 31, KOLKATA, KOLKATA

At the outset itself, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A) and that only four notices were issued fixing the date of hearing and the assessee on all the occasions submitted letter for adjournment but on the last occasion i.e. on 21.05.2018 despite filing of adjournment letter, the Ld. CIT(A) passed the impugned order ex parte on 25.05.2018. Thus, the Ld. Counsel for the assessee urged before the bench to set aside the ex parte order of Ld. CIT(A) and one more opportunity be given to the assessee to submit its case before the Ld. CIT(A). According to us, the Ld. CIT(A) has passed the order ex parte, when the assessee had moved the adjournment application and decided to dismiss the appeal without going into the merits of the case, which is ex-facie violative of natural justice. Therefore, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of appeal on merits after hearing the assessee in accordance to law. The assessee is directed to participate in the appellate proceedings diligently without fail.

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