PIYUSH SUPPLIERS (P) LTD.,KOLKATA vs. I.TO.,WARD-2(3), KOLKATA

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 two notices were issued fixing the date of hearing on 04.03.2019 and 13.03.2019 which is within a short span of a fortnight. 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 4th December, 2019.

Appellant – M/s. Pijush Suppliers (P) Ltd., 4, B. B. D. Bag (East), Stephen House, 2nd floor, Room No. 24, Kolkata-700 001. Respondent – Income-tax Officer, Ward-2(3), Kolkata. 2 3. CIT(A)-15, Kolkata (sent through e-mail)

CIT- , Kolkata.

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