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Income Tax Appellate Tribunal, “B”, BENCH KOLKATA
Before: SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM
सुनवाईक�तार�ख/ Date of Hearing : 16/12/2019 घोषणाक�तार�ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Dr.A.L. Saini, AM:
The captioned appeal filed by the assessee , pertaining to assessment year 2014-15, is directed against the order passed by the Commissioner of Income Tax (Appeal)-15, Kolkata in appeal no. 139/CIT(A)-15/18-19/Cir-9(1)/Kol, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the “Act”) dated 28/12/2016.
At the outset itself, the ld. Counsel for the assessee submitted that the ld. CIT(A) did not pass order on merits and did not consider the assessment records which passing the order. The ld. CIT(A) passed the ex-parte order which stood vitiated on account of violation of principle of natural justice. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee.
Econo Trade India Ltd. Assessment Year:2014-15 3. We have heard the ld. D.R. for the revenue and perused the material available on record. We note that the ld. CIT(A) has not considered the assessment records and as well as assessment order to adjudicate the issue. We also note that the ld. CIT(A) did not pass order on merits, hence it is a violation of principle of natural justice. The Ld. CIT(A) did not discuss the submission filed by the A.R. of the assessee. We note that it is settled law that principles of natural justice and fair play require that the effected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is allowed.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 31.12.2019