SRI NAND LAL KUSHWAHA ,KOLKATA vs. ACIT, CIRCLE - 32, , KOLKATA

At the outset itself it has been brought to our notice that the impugned order is an ex-parte order passed by the Ld. CIT(A). It was brought to our notice by the ld. AR that the appeal was filed during March 2015 before the Ld. CIT(A) and later the assessee shifted to a new address i.e. 77D, Dilkusha Street, 2nd Floor, Kolkata – 700 017. Since the assessee did not receive any notice, the assessee could not be present before the Ld. CIT(A), so an ex-parte order has been passed. Taking note of the aforesaid facts, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) with the direction to the assessee to file appropriate papers informing the Ld. CIT(A), the change of address and thereafter to appear before the Ld. CIT(A) during the appellate proceedings without fail and the Ld. CIT(A) to decide the appeal on merit after hearing the assessee.

In the result, the appeal of the assessee is allowed for statistical purpose.