BHOLA NATH MITRA ,HOWRAH vs. ACIT, CIRCLE - 47, KOLKATA , KOLKATA

At the outset, the learned AR drew our attention to the fact that this is an ex-parte order passed by the Ld. CIT(A) and since the learned AR’s father fell sick, he could not appear before the Ld. CIT(A) and, therefore, for the non-appearance the part of the learned AR, the assessee should not be penalized.

We have heard both the parties and perused the records. I note that the Ld. CIT(A) had fixed the case on 09.01.2018, 29.01.2018 and 19.04.2018 and that the Ld. CIT(A) took note that none appeared before him, so he had dismissed the appeal without hearing the ld. AR of the assessee, who did not appear because his father was seriously ill. I note that the filing of appeal before the Ld. CIT(A) from the assessment order of AO is a statutory right vested with the assessee. And the Ld. CIT(A) after taking note that none appeared before him for three hearings was pleased to dismiss the appeal ex-parte, without going into merits of the appeal. I am of the opinion that the assessee should not be penalized for the non- appearance on the part of the learned AR and that too for a just cause when his non- attendance was due to taking care of his ailing father. Therefore, I am inclined to give an opportunity to the assessee to pursue the appeal on merits. The learned DR wanted us to take an undertaking from the learned AR that he would represent before the Ld. CIT(A) in Bhola Nath Mitra AY- 2013-14 case the appeal is restored to the file of Ld. CIT(A), which the ld AR undertakes. Therefore, I set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) to decide the appeal on merits after hearing the assessee. And the ld. AR of the assessee is directed to appear before the Ld. CIT(A) diligently without seeking adjournment otherwise than on just cause.

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