SHRI SUBRATA BARIK,KOLKATA vs. I.T.O.,WARD-51(3), KOLKATA

At the outset we find that there is a delay of 381(Three Hundred Eighty One) days in filing of all these appeals. After perusing the petitions for condonation, we are convinced that the assessee was prevented by sufficient cause from filing these appeals on time. Hence the delay is condoned and the appeals are 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 orders passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte orders were passed, dismissing the appeals of the assessee. We find that the ld. CIT(A) has not disposed off the cases on merits. This is not in accordance with law. Hence, we deem it fit 2 to 281/Kol/2019 Assessment Years: 2009 Assessment Years: 2009-10 – 2012-13 Sri Subrata Barik to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with 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, law, after giving the assessee adequate opportunity of being heard, law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice.

In the result, all these all these appeal of assessee are allowed for statistical purposes. allowed for statistical purposes. Kolkata, the Kolkata, the 31st day of October, 2019. Sd/- Sd/- [Aby T. Varkey] [J. J. Sudhakar Reddy] Judicial Member Accountant Member Accountant Member Dated : 31.10.2019 {SC SPS} Copy of the order forwarded to: opy of the order forwarded to: