MACNEILL LOGISTICS PVT. LTD.,KOLKATA vs. T.R.O.-4, KOLKATA

At the outset itself, the Ld. Counsel for the assessee Mrs. Saswati Mitra (Dutta, Advocate appearing for the assessee contended that the impugned order is an ex parte order passed by the Ld. CIT(A). It was brought to my notice that assessee received the notices for hearing after the date of hearing. Hence, according to her, without giving reasonable opportunity the order was passed which is violative of natural justice and non-participation before Ld. CIT(A) was not intentional on the part of the assessee. Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the Ld. CIT(A), 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 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 29th November, 2019.

Appellant – M/s. Macneill Logistics Pvt. Ltd., P-10, Taratala Road, Kolkata-700 088. Respondent – Tax Recovery Officer-4, Kolkata. 2 3. CIT(A)-4, Kolkata (sent through e-mail)

CIT- , Kolkata.

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