SANJAY JHUNJHUNWALA ,KOLKATA vs. I.T.O.,WARD-43(1), KOLKATA

At the outset, the Ld. Counsel for the assessee contended that the impugned order is an ex parte order passed by the Ld. CIT(A)and that only three notices were issued to the assessee fixing the date of hearing. The Ld. AR contended that the assessment order of the AO is passed u/s. 144/147 of the Income-tax Act, 1961 without providing reasonable opportunity of being heard to the assessee. It is noted that the AO has passed the assessment order without hearing the assessee and the Ld. CIT(A) has also passed the order ex parte, therefore, according to Ld. AR, both the lower authorities have passed the order ex parte, without giving reasonable opportunity to the assessee which is violative of natural justice. Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the lower authorities, therefore, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of AO for de novo assessment and the assessee is directed to participate in the assessment proceedings diligently without fail.