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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A.L. Saini, AM]
ORDER Per Shri A.T.Varkey, JM:
These are three appeals preferred by the assessee against the action of the CIT(A)-17, Kolkata dated 28.12.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter ‘the Act’) for Assessment Years (hereinafter ‘AY’) 2007-08, 2008-09 and 2011-12.
At the outset itself it was pointed out by the ld. AR Shri. Manish Tiwari that the impugned order of the ld. CIT(A) in all the three cases are ex-parte order without going into the merits of the case. It was also pointed out by the ld. AR that he himself appeared as well as filed detailed written submission before the ld. CIT(A), however, the ld. CIT(A) has erroneously dismissed the appeal treating it as if none appeared for the appellant before him. We note that since the ld. CIT(A) has not passed the appellate order on merits and had erroneously held that none appeared before him, when the fact was that the appellant was represented by the ld AR, Shri. Manish Tiwari, who had appeared and filed the written submissions before him. When the assessee had filed the written submission, the ld. CIT(A) ought not to have dismissed
2 to 646/Kol/2019 AYs: 2007-08 to 2008-09 & 2011-12 Kanko Enterprises Ltd. the appeal ex-parte without going into the merits of the case. Therefore we set aside the order of the ld. CIT(A) and restore all the appeals back to the file of the ld. CIT(A) with a direction to decide the appeal on merits and pass a speaking order on the grounds raised in the appeal. The ld. AR is also directed to diligently appear before the ld. CIT(A) during the appellate proceedings.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order is pronounced in the open court on 1st January, 2020 Sd/- Sd/- (A.L. Saini) (A. T. Varkey) Accountant Member Judicial Member Dated: 1st January, 2020 Bidhan (P.S.) Copy of the order forwarded to:
1. 1. Appellant – Kanko Enterprises Ltd., 31, Shakespeare Sarani, Jasmine Tower, Kolkata-700 017.
2. Respondent – DCIT, Circle-4, Kolkata.
3. CIT(A)- 17, Kolkata. (sent through e-mail) 4. CIT 5. DR, Kolkata Benches, Kolkata. (sent through e-mail)