M/S NAROTTAMKA TRADE AND VYAPAAR PVT. LTD.,KOLKATA vs. I.T.O.,WARD-6(3), KOLKATA

The assessee in the present case is a company which filed its return of income for the year under consideration on 06.10.2010 declaring a total income of Rs. 7,11,834/-. In the assessment completed u/s 143(3)/147, vide an order dated 18.10.2016, the total income of the assessee was determined by the AO at Rs. 13,11,834/- after making an addition of Rs. 6,00,000/- on account of unexplained cash credit u/s 68.

At the time of hearing before us, none has appeared on behalf of the assessee. This appeal of the assessee is therefore being disposed of ex-parte after hearing the arguments of the learned DR who has fairly pointed out from the impugned order of the Ld. CIT(A) that the notices hearing sent by the Ld. CIT(A) to the assessee were returned back with the postal remarks “address cannot be located / not known”. It is thus clear that none of the notices of hearing sent by the Ld. CIT(A) was ever received by the assessee and such non-receipt of notices apparently resulted into non-appearance of the assessee before the Ld. CIT(A) when its appeal was called for hearing. Moreover, as per the provisions of sub- section (6) of section 250, the Ld. CIT(A) was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the Ld. CIT(A) does not comply with these requirements. I, therefore, set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purpose. Order Pronounced in the Open Court on 23rd October, 2019.