SHRI ABHISHEK SARAWGI,KOLKATA vs. I.T.O.,WARD-2(1), KOLKATA

At the outset, it is noted that there is a delay of three days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay and keeping in view the reasons given therein, I am satisfied that there was a sufficient cause for the delay of three days on the part of the assessee in filing this appeal before the Tribunal. Even the ld. D.R. has not raised any objection in this regard. I, therefore, condone the said delay and proceed to dispose of the appeal of the assessee on merit.

The assessee in the present case is an individual, who is engaged in the business of trading in raw tobacco leaves. The return of income for the year under consideration was filed by him on 27.08.2015 declaring total income of Rs.4,94,450/-. In the assessment completed under section 143(3) vide an order dated 04.12.2017, the total income of the assessee was determined by the Assessing Officer at Rs.8,53,556/- after disallowing the assessee’s claim for exemption on account of long-term capital gain arising from the sale of shares and treating the proceeds of the sale of such shares as unexplained cash credit under section 68.

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) proceeded to dismiss the appeal of the assessee vide his appellate order dated 23.01.2019 passed ex-parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. In support of the preliminary issue raised by the assessee in this appeal challenging the impugned order passed by the ld. CIT(Appeals) ex-parte, the ld. Counsel for the assessee has submitted that none of the notices issued by the ld. CIT(Appeals) fixing the appeal of the assessee for hearing on different occasions was ever received by the assessee and such non-receipt of notice resulted in the non-appearance of the assessee before the ld. CIT(Appeals). Since this submission made by the ld. Counsel for the assessee is duly supported by an affidavit filed by the assessee affirming the relevant facts on oath, I am satisfied that there was a sufficient cause for the non-appearance of the assessee when his appeal was called for hearing before the ld. Assessment Year: 2015-2016 Shri Abhishek Sarawgi CIT(Appeals). Even the ld. D.R. has not raised any material contention to dispute this position. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) dismissing the appeal of the assessee ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit after giving the assessee proper and sufficient opportunity of being heard. As undertaken by the ld. Counsel for the assessee, the assessee shall make due compliance before the Ld. CIT(Appeals) and shall extend all the possible cooperation in order to enable the ld. CIT(Appeals) to dispose of the appeal expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on October 23, 2019.