GLOSTER LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

At the outset, it has been brought to our notice that the order passed by the Ld. CIT(A) is an ex parte order. The Ld. AR submitted that the assessee sought an adjournment but the Ld. CIT(A) has not even mentioned the same and for buttressing this fact drew our attention to the copy of the adjournment application which bears seal of the office of Ld. CIT(A) showing that adjournment application was filed well in time before the Ld. CIT(A). Therefore, according to Ld. AR, the assessee did not get proper opportunity to present its case during the appellate proceedings. We note that though the assessee had filed the adjournment application, the Ld. CIT(A) has brushed aside the same and has passed the impugned order which resulted in violation of Natural Justice. Therefore, we are inclined to set aside the order of Ld. CIT(A) and restore the appeal back to the file of Ld. CIT(A) to Gloster Limited, AY 2014-15 adjudicate the appeal on merits after affording reasonable opportunity of being heard to the assessee.

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