NABIN DAS,KOLKATA vs. ITO, WARD - 50(3), KOLKATA

At the outset itself, it is noted 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 30.05.2019, 10.06.2019 and 20.06.2019. The Ld. AR submitted before us that the Ld. CIT(A) has erred in deciding the appeal ex parte without allowing effective and adequate opportunity of hearing. He also submitted that the ex parte view taken by the Ld. CIT(A) for non-compliance of notices u/s. 250 which was due to circumstances beyond the control of the assessee. It is noted that no proof for servicing of notice upon the assessee could be brought to my notice by the Ld. DR at the time of hearing. Thus, according to me, the Ld. CIT(A) has passed the order ex parte, without giving reasonable opportunity to the assessee which is violative of natural justice. Therefore, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of appeal on merits after hearing the assessee in accordance to law. The assessee is directed to participate in the appellate proceedings diligently.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 20 December, 2019.

Appellant – Shri Nabin Das, 88, 2 No. Kholisha Kota Pally, PO Italgacha, North Dum Dum, Kolkata-700 079 Respondent – ITO, Ward-50(3), Kolkata. 2 3. CIT(A)-15, Kolkata (sent through e-mail)

CIT- , Kolkata.

DR, ITAT, Kolkata. (sent through e-mail)