REMIX VANIJYA PRIVATE LIMITED ,KOLKATA vs. ITO, WARD - 7(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. To that effect he also filed an affidavit which is found placed on file. We note that only two notices were sent to the assessee which emanates from the first para of the order of Ld. CIT(A) and taking note that none appeared on 18.05.2018, the Ld. CIT(A) passed the ex parte order on 22.05.2018. 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 ex parte order of the Ld. CIT(A) and remand the matter back to his file to adjudicate the appeal on merits after affording reasonable opportunity of being

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