M/S CHANAKYA FINVEST PVT. LTD.,KOLKATA vs. I.T.O.,WARD-6(1), KOLKATA

At the outset we find that there is a delay of 6 (six) days in filing of this appeal. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.

None appeared on behalf of the assessee despite issue of notice by RPAD. 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 find that the ld. CIT(A) has Assessment Year: 2010-11 M/s. Chanakya Finvest Pvt. Ltd not disposed off the case on merit not disposed off the case on merits. This is not in accordance with law. Hence, s. 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 deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in 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 accordance with law, after giving the assessee adequate opportunity of being accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. heard, on the grounds of natural justice.

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