GAWARJA MERCHANTS PVT. LTD.,KOLKATA vs. ACIT(OSD), WARD-1(4), KOLKATA

The main grievance of the assessee is against the action of the ld. CIT(A) in dismissing the appeals without going into merits of the case even though the assessee had sought adjournment on three occasions [when the appeals were fixed for hearing and when the assessee received notices thrice fixing the matter]. We note that the ld. CIT(A) has sent notices to the assessee to appear before him on 04.02.2019 and thereafter 12.02.2019 and last opportunity was given on 25.02.2019 meaning that appeals were fixed for hearing within a period of three weeks. We note that the ld. CIT(A) has fixed the appeals for hearing lastly on 25.02.2019 and after taking note that none appeared before him, without going into the merits of the case, has 2 & 802/Kol/2019 Assessment Years: 2010-11 & 2015-16 Gawarja Merchants Pvt. Ltd. dismissed the appeals. From a perusal of ground no. 1 preferred before us, we understand that the assessee had sought adjournment on all the three occasions via e- mail, which unfortunately has not been taken note by the ld. CIT(A) while passing in the impugned order by the ld. CIT(A). Therefore we find reasonable cause on the part of the assessee in not appearing before the ld. CIT(A) since it has sought adjournment by e-mail which has not been taken into account by the ld. CIT(A). Therefore we set aside the order of the ld. CIT(A) and restore the appeals back to the file of the ld. CIT(A) with the direction to dispose off the appeals on merits after hearing the assessee. The assessee is directed to diligently appear before the ld. CIT(A) during the appellate proceedings.

In the result, appeals of the assessee are allowed for statistical purposes.