M/S. VARSHA SALES PROMOTION PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 3(1) , KOLKATA

At the outset itself, we note that though none appeared for the assessee but from the grounds of appeal of the assessee we find that the assessee is aggrieved by the ex parte order passed by the Ld. CIT(A) dated 30.08.2018. After going through the impugned order, we note that the case was initially fixed by the Ld. CIT(A) on 16.08.2018. However, since the assessee had filed a letter seeking adjournment the case was adjourned to 22.08.2018 and the Ld. CIT(A) noted that none appeared so he fixed the case for hearing on 29.08.2018 and taking note that none appeared was pleased to dismiss the appeal without going into merits of the appeal. It has to be taken note that the Parliament in its wisdom has given the appellate jurisdiction to the Ld. CIT(A) to decide the appeal on merits. Since we have already noted that on 16.08.2018 when the matter was fixed for the first time the assessee had sought adjournment and the case was adjourned to 22.08.2018 and thereafter on Varsha Sales Promotion Pvt. Ltd., AY 2014-15 29.08.2018 the Ld. CIT(A) was pleased to dismiss the appeal since none appeared on behalf of the assessee. In the interest of justice and fair play, we are of the considered opinion that the Ld. CIT(A) has to decide the appeal on merits, therefore, we set aside the order of the Ld. CIT(A) and remand the matter back to his file to decide the appeal on merits after affording reasonable opportunity of being heard to the assessee in accordance to law. Needless to say the assessee to appear before the Ld. CIT(A) during the hearing and seek adjournment for just cause only. Appeal of assessee is allowed for statistical purposes.

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