EDEN REALTY VENTURES PVT. LTD.,KOLKATA vs. ITO, WD-5(2), KOLKATA, KOLKATA

At the outset, Ld. Counsel for the assessee submitted that the impugned order of Ld. CIT(A) is an ex parte order and it has been passed without going into merits of the issues raised in the grounds of appeal. Though the Ld. AR has filed adjournment applications two/three times before the Ld. CIT(A). We find from the grounds of appeal raised before us i.e ground no. 2 that the assessee is aggrieved by the ex parte order passed by the Ld. CIT(A) without taking cognizance of the fact in regard to expenses disallowed and addition made to the total income. Since the impugned order is an ex parte order and the Ld. CIT(A) has not decided the question of facts and law raised by the assessee, we are inclined to set aside the order of Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) to decide the appeal afresh after affording reasonable opportunity of being heard to the assessee. We direct the assessee to adduce evidence and make their pleadings before the

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