THE KOHINOOR,KOLKATA vs. ITO, WARD - 28(3), 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 on 14.06.2018, 02.08.2018 and 03.06.2019. the Ld. AR contended that on the last occasion an adjournment application was filed by the assessee which was not considered by the Ld. CIT(A) on the pretext that there was no power of attorney filed by the assessee. Moreover, it was also brought to our notice that the AO has passed the assessment order without hearing the assessee and, 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 remit the cost of Rs.5000/- to the Prime Minister’s Relief Fund and on production of the receipt the AO to do the de novo assessment.