M/S SEN & SINGH ENGINEERS,KOLKATA vs. A.C.I.T.,CIRCLE-31, KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A) – 9, Kolkata dated 28.03.2019 for AY 2012-13.

None appeared on behalf of the assessee at the time of hearing before us. There is no application for adjournment either. Under these circumstances, we dispose off the case ex- parte on merits qua the assessee after hearing the ld. Departmental Representative.

At the outset, after perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. We note that the ld. CIT(A) has not disposed off the case on merits and passed a cryptic order. This is not in accordance with law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice.