M/S. HOWRAH TRADING CO. PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 5, KOLKATA , KOLKATA

At the outset itself, the Ld. AR brought to our notice that the Ld. CIT(A) passed the impugned order ex parte despite the fact that the assessee had filed the written statement and as well as moved an adjournment application. According to Ld. AR, the Ld. CIT(A) brushed aside both written statement and adjournment application and passed the ex parte order which is against the Natural Justice. We note that the Ld. CIT(A) has passed the order ex parte without hearing the assessee. It has been brought to our notice that the adjournment application filed by the assessee has also not been taken into consideration by the Ld. CIT(A) before passing the ex parte order. In such a scenario, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to his file to adjudicate the appeal on merits after hearing the assessee. Appeal of assessee is allowed for statistical purposes.