CHANDRA KUMAR SURANA HUF,KOLKATA vs. I.T.O.,WARD-31(3), KOLKATA

At the outset itself, the Ld. Counsel for the assessee Shri Aryan Kochar, Advocate appearing for the assessee contended that it is an ex parte order passed by the Ld. CIT(A) after issuing two notices which could not be acted upon by the assessee for the reason which was beyond the control of the assessee, so he could not appear before the Ld. CIT(A) and it was not intentional on the part of the assessee. Thereafter, the Ld. CIT(A) passed the ex parte order without going into the merits of the case. 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. 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 27th November, 2019. Sd/- (Aby. T. Varkey) Judicial Member

CIT- , Kolkata.

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