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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. (Shri) Arjun Lal Saini, AM ]
For the Appellant N o n e For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER PER SHRI A.T. VARKEY, JM This appeal preferred by the assessee against the order of Ld. CIT(A) Durgapur dated 29-10-2018 for the assessment year 2011-12.
None appeared on behalf of the assessee. 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 fixing the date of hearing and none appeared on behalf of the assessee before the first appellate authority. No proof for service 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 20th December, 2019.
Sd/- (Dr. A. L. Saini) Sd/-(Aby. T. Varkey) Accountant Member Judicial Member Dated :20th December, 2019 Jd.(Sr.P.S.)
Copy of the order forwarded to:
Appellant – M/s. Subhadra Commercial Pvt. Ltd., Old court More, G. T. Road, Durgapur-713203. Respondent – Income-tax Officer (TDS), Ward-4(1), Durgapur 2 3. CIT(A)-Durgapur (sent through e-mail)
CIT- , Kolkata.
DR, ITAT, Kolkata. (sent through e-mail)