WIZARD MERCHANDISE PVT. LTD.,KOLKATA vs. ITO, WARD - 6(4), KOLKATA, KOLKATA

At the outset itself, the Ld. Counsel for the assessee pointed out that this is an ex parte order passed by the Ld. CIT(A) and the assessee was not provided proper opportunity of hearing by the Ld. CIT(A) and also allowed to produce relevant documents/evidences in the course of hearing. Therefore, according to Ld. AR, there is violation of Natural Justice. So, he wanted the matter be remanded back to the file of Ld. CIT(A) for adjudication of the appeal on merits . Per contra, the Ld. CIT, DR drew our attention to the fact that several opportunities were given to the assessee and since on the last date i.e. on 14.07.2017 there is non-compliance on the part of the assessee, Ld. CIT(A) had no other alternative but to pass ex parte order. So, he does not want us to interfere in the impugned order.

We have heard both the sides and gone through facts and circumstances of the case. We note that the Ld. CIT(A) has passed the impugned order ex parte and without going into merits of the case. So, according to Ld. AR, there is violation of Natural Justice. So, he urged before the bench to grant assessee a last opportunity to plead its case before the Wizard Merchandise P. Ltd., AY- 2012-13 Ld. CIT(A). Though the Ld. DR opposes the plea for giving an opportunity again before the Ld. CIT(A), we are inclined to give another opportunity to the assessee to plead its case before the Ld. CIT(A). Therefore, we set aside the impugned order of the Ld. CIT(A) and restore the appealto his file for fresh adjudication after providing reasonable opportunity of being heard to the assessee in accordance to law. Appeal of assessee is allowed for statistical purposes.

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