JAMAL HAIDER ,KOLKATA vs. I.T.O.,WARD-21(3), KOLKATA

At the outset itself, the assessee, who appeared in person drew our attention to page nos. 11 and 12 of the paper book, wherein we note that the assessee had put in an adjournment application through e-mail on the last date of hearing fixes by the Ld CIT(A) of his appeal i.e. on 10.05.2019. Therefore, according to him, the Ld. CIT(A) ought not to have dismissed the appeal when the adjournment was sought and without hearing the assessee. Hence, according to him, without giving reasonable opportunity the order impugned was passed is in violation of natural justice. And he pleaded for one more opportunity before Ld CIT(A). 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 and the assessee is directed to appear on 16.12.2019 before the Ld. CIT(A) and the Ld. CIT(A) may hear the appeal on that date or fix the next date of hearing and thereafter pass a speaking order while disposing of the appeal on merits . The assessee is directed to participate in the appellate proceedings diligently.

In the result, the appeal of assessee is allowed for statistical purposes.

CIT- , Kolkata.

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