D.K. STEELS,KOLKATA vs. ACIT, CIRCLE - 34, KOLKATA , KOLKATA

This is an appeal preferred by the Assessee against the order of Ld. CIT(A) – XX, Kolkata dated 03.03.2014 for Assessment Year 2008-09.

At the outset, the learned AR drew our attention to the fact that the Ld. CIT(A) passed an ex-parte order without service of notice to the assessee. We note that though the Ld. CIT(A) has given 6 (six) dates of hearing of appeal, it is submitted by the learned AR that the assessee did not get a single notice, so he could not appear and plead its case before the Ld. CIT(A). Since no proper opportunity was given to the assessee, the assessee could not appear before the Ld. CIT(A), therefore, in the interest of justice and fair play, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of the appeal on merit after hearing the assessee.