SATYENDRA NATH ROY ,KOLKATA vs. ITO, WARD - 22(4) , KOLKATA

This assesse’s appeal is directed against the CIT(A), 6, Kolkata’s order, dated 04- 10-2018 passed in case no. CIT(A), Kol-6/10049/2017-18 involving proceedings u/s 143(3) of the I.T Act, 1961 ( in short ‘Act’).

It transpires at the outset that the CIT(A)’s order is passed ex parte against the assessee’s in rejecting his appeal on account of non condonation of delay in filing. I find it during the course of hearing that although the CIT(A) has observed that he had afforded several opportunities to the tax payer mainly on 16.8.2018 and 26.9.18 and earlier instances, there is no indication as to whether he had actually served the hearing notice on the assessee or not. Learned departmental representative fails to dispute the crucial fact that the assessee’s address has remained the same right from the assessment till date. I therefore deem it appropriate in larger interest of justice to restore the instant appeal back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. I also made it clear that the CIT(A) shall also issue notice to the assessee regarding for delay, if any, in filing the lower appeal.

This assessee’s appeal is allowed for statistical purpose in above terms. Order pronounced in the Court on 20-03-2019