VC CORPORATE ADVISORS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 2(2), KOLKATA, KOLKATA

At the outset itself, it has been brought to our notice that this is an ex parte order passed by the Ld. CIT(A). Before us, the Ld. AR contended that on the date when the matter was fixed, the Ld. AR of the assessee was sick and could not attend on that date. Therefore, the Ld. CIT(A) passed the ex parte order. We note that the case was fixed thrice on 07.06.2018, 15.06.2018 and thereafter on 22.06.2018 and taking note that none appeared on 22.06.2018, the Ld. CIT(A) passed the ex parte order. We note that on 16.06.2018 the assessee has filed adjournment application which has been acknowledged by the Ld. CIT(A). It was brought to our notice that the Ld. AR of the assessee fell sick and was, therefore, could not attend the hearing. Since there is a reasonable cause for the Ld. AR of the assessee not to appear before the Ld. CIT(A), for the interest of justice and fair play, we set aside the order of the Ld. CIT(A) and remand the matter back to his file to adjudicate the M/s. V. C. Corporate Advisors Pvt. Ltd., AY 2014-15 appeal on merits after affording reasonable opportunity of being heard to the assessee and in accordance to law. The appeal of assessee is allowed for statistical purposes.

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