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Income Tax Appellate Tribunal, “B(SMC
Before: Shri A. T. Varkey, JM]
This appeal filed by assessee is against the order of Ld. CIT(A) - 19, Kolkata dated 07.08.2018 for AY 2014-15.
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 and for buttressing this fact has also filed an affidavit which is available on record. Before the Ld. CIT(A) an adjournment application was filed but the same was rejected and the Ld. CIT(A) passed the ex parte order. We note that notice fixing the date of hearing on 22.05.2018 was sent and adjournments were given on 05.06.2018, 19,06.2018 and 10.07.2018 and thereafter on 07.08.2018 after rejecting the assessee’s adjournment application and taking note that none appeared on 07.08.2018, the Ld. CIT(A) passed the ex parte order. We note that on 07.08.2018 the assessee has filed an adjournment application which has been acknowledged by the Ld. CIT(A). It was brought to our notice that the Ld.
Prasan Kumar Pugalia., AY 2014-15 AR of the assessee fell sick and was, therefore, could not attend the hearing and to that effect an affidavit has also filed by the Ld. AR of the assessee. 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 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.
Order pronounced in the open court on 10th April, 2019 Sd/- (A. T. Varkey) Judicial Member
Dated: 10th April, 2019 Jd.(Sr.P.S.)
Copy of the order forwarded to: 1 Appellant –Shri Prasan Kumar Pugalia, 2, Raja Woodmunt Street, 2nd floor, Kolkata- 700 001. 2 Respondent – ITO, Ward-62(2), Kolkata. 3 CIT(A)-19 , Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5