ACHINTA KHAN,KOLKATA vs. I.T.O.,WARD-50(1), KOLKATA

The assessee in the present case is an individual, who filed his return of income for the year under consideration on 26.03.2016 declaring total income of Rs.2,56,490/-. In the assessment completed under section 143(3) vide an order dated 06.11.2017, the total income of the assessee was determined by the Assessing Officer at Rs.7,26,452/- after making the additions of Rs.5,160/- and Rs.4,64,802/- on account of transactions relating to derivatives.

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) dismissed the appeal of the assessee for non-prosecution vide his appellate order dated 31.05.2019 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

At the time of hearing of this appeal fixed today, none has appeared on behalf of the assessee. The ld. D.R., however, has fairly submitted that the appeal of the assessee filed before the ld. CIT(Appeals) having been not disposed of by the ld. CIT(Appeals) on merit, the matter may be remitted back to the ld. CIT(Appeals) for deciding the same on merit after giving the assessee one more opportunity of being heard. Moreover, the ld. CIT(Appeals) as per the provisions of sub-section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. I, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving one more opportunity of being heard to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on December 31, 2019. Sd/- (P.M. Jagtap) Vice-President) Kolkata, the 31st day of December, 2019 Assessment Year: 2015-2016 Achinta Khan Copies to : (1) Achinta Khan, Sodepur Road, Madhyamgram, New Radhakata, Kolkata-700129