M/S. DHANLABH INVESTMENT MANAGEMENT (P) LTD., ,KOLKATA vs. ITO, WARD - 1(1), KOLKATA , KOLKATA

None appeared on behalf of the assessee. 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 to the assessee fixing the date of hearing. Though the ld. Ld. CIT(A) has noted that Shri Saikat Palit, the ld. AR appeared on 27.06.2017, however thereafter finding that none appeared before him on 08.08.2017 even after he has granted adjournments, the Ld. CIT(A) passed the order ex parte dismissing the appeal without going into merits. We also note that AO also has passed the reassessment order u/s 144 of the Act pursuant to order u/s 263 of the Act. So we note that both the authorities have passed the order without hearing the assessee. Since the ld. Ld. CIT(A) has passed the impugned order without going into the merits of the case, 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 and if the assessee produces any new documents, then the Dhanlabh Investment Mnagement P. Ltd., AY 2009-10 ld. Ld. CIT(A) may call for the remand report from AO in accordance to law and decide the appeal on merits after hearing the assessee. 3. In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 1st January, 2020