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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Per Shri A.T.Varkey, JM Both these appeals of the Assessee arise out of the common order of the Learned Commissioner of Income Tax (Appeals) -5, Kolkata for AYs 2011-12 and 2012-13 dated 31.03.2017. Since we have heard both these appeals together, we dispose of both these appeals by this consolidated order.
None appeared on behalf of the assessee despite the notices have been sent to the address given in column 10 of Form No.
At the outset itself, we note that the ground no.2 of both the assessee’s appeals is against the action of the Ld. CIT(A) in not considering the letter which the assessee filed for adjournment and proceeded to adjudicate the appeal ex parte when the assessee had filed along with appeal the statement of facts in detail before him. We note that the Ld. CIT(A) has decided the appeals on the ground that none appeared on various instances though notices have been served. We note from a perusal of the impugned order that on 15.03.2017, the notice for hearing was issued fixing the date of hearing on 31.03.2017. The Ld. CIT(A) acknowledges the receipt of a letter from the M/s. Innovative Edge, AYs 2011-12& 2012-13 assessee requesting adjournment for one month. However, he has rejected the request made by the assessee and proceeded to decide the appeal ex parte. We do not countenance such an action of the Ld. CIT(A) for the simple reason that the assessee has requested for adjournment and on the same day the request was rejected and the impugned ex parte order has been passed. It has to be kept in mind that justice should not only be done but it should be seemed to be done. The assessee’s right to appeal will become meaningless if effective adjudication on merits is not made by the first appellate authority. Therefore, in the interest of justice and fair play for both the parties, we set aside the order of the Ld. CIT(A) and remand both the appeals together to the file of the Ld. CIT(A) with a cost. We direct the assessee to make a payment of Rs. 2000/- to the Prime Minister’s Relief Fund and in case if the assessee files the proof of remittance , the appeal to be restored and the Ld. CIT(A) to pass a reasoned order after hearing the assessee. Therefore, both the appeals of assessee are allowed for statistical purposes.
In the result, both the appeals of assessee are allowed for statistical purposes. Order is pronounced in the open court on 12/02/2019 (J. Sudhakar Reddy) Judicial Member Dated: 12th February, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: 1 Appellant – M/s. Innovative Edge, 3, Commercial Building, 23, N. S. Road, Kolkata- 700 001. 2 Respondent –ITO (TDS), Ward-58(1), Kolkata. 3 CIT(A)-5, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5
/, By order,