M/S SHINING EMOTIONAL SURPLUS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-12(1), KOLKATA

The captioned appeal filed by the assessee , pertaining to assessment year 2015-16, is directed against the order passed by the Commissioner of Income Tax (Appeal)-24, Kolkata in appeal no. 283/CIT(A)-24/Kol, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the “Act”) dated 20/12/2017.

At the outset itself, the ld. Counsel for the assessee submitted that the assessee could not represent his case before Ld. CIT(A) as the notice was not served to the assessee during the appellate proceedings and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The ld.

We heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other material available on record. We note that notice of hearing did not serve on the assessee and the ld. CIT(A) did not consider the assessment records while adjudicating the issue. We also note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. We note that it is settled law that principles of natural justice and fair play require that the effected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is allowed.

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