FORT GLOSTER INDUSTRIES LTD., ,KOLKATA vs. DCIT, CIRCLE - 13(1), KOLKATA, KOLKATA

At the outset itself, it has been brought to our notice that it is an ex parte order passed by the Ld. CIT(A) and though the Ld. CIT(A) has referred to a number of notices being sent fixing the case on several dates, however, the assessee received only one notice dated 23.11.2017 giving the last opportunity when the matter was fixed on 11.12.2017. According to Ld. AR, since the Ld. AR of the assessee was out of town and when he appeared before the Ld. CIT(A) on 12.12.2017 he was informed that the Ld. CIT(A) has already passed the order ex parte against the assessee. Taking note of the facts as narrated above, we are of the considered opinion that the assessee should be given an opportunity to hear the case in a fair manner. Accordingly, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) to be decided afresh on merits. Appeal of assessee is allowed for statistical purpose.