KALYANKARI TIE UP PRIVATE LIMITED ,KOLKATA vs. ITO, WARD - 1(4), KOLKATA , KOLKATA

At the outset, the Ld. Counsel for the assessee brought to our notice that the order of the Ld. CIT(A) is an ex parte order and that the reason for not complying with the hearing was because the Director of the assessee company was bed ridden. For buttressing this particular aspect the assessee has filed an affidavit of the Director. 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 remit the matter to his file with a direction to the assessee company to be present before the Ld. CIT(A) on 08.04.2019. The Kalyankari Tie Up Private Limited, AY:2014-15 Ld. CIT(A) may fix the date of hearing for disposal of the appeal in accordance to law as early as possible thereafter. Appeal of assessee is allowed for statistical purposes.

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