NAVEEN ENTERPRISES ,KOLKATA vs. ITO, WARD - 35(2), KOLKATA , KOLKATA

This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income-tax (Appeals)-10, Kolkata’s order dated 18.05.2018 passed in case No.447/CIT(A)-10/W-35(2)/2014-15/2016-17/Kol involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

ITA No. 1749/Kol/2018 A.Y. 2014-15 Naveen Enterprises Vs. ITO Wd-35(2), Kol. Page 2 its case in the course of lower appellate proceedings. She takes me to page 2 para-3 in CIT(A)’s order suggesting speed post notice dated 10.04.2018 for hearing on 16.05.2018. She fails to dispute that CIT(A) has proceeded ex parte against the assessee for a single default in appearance before CIT(A). Coupled with this, the CIT(A)’s adjudication in respect of all the relevant grounds pleaded has nowhere discussed the relevant facts and circumstances before affirming the Assessing Officer’s action making the impugned disallowance(s) /addition(s) as contemplated u/s 250(6) of the Act. I therefore deem it appropriate in these peculiar facts and circumstances that the CIT(A) needs to re-adjudicate assessee’s lower appeal afresh as per law after affording three effective opportunities of hearing. Ordered accordingly.