NARAYANI FUELS PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 7(1), KOLKATA, KOLKATA

At the outset itself, we note that no one is present at the time of hearing. However, we note that the main grievance of the assessee is against the ex parte order passed by the Ld. CIT(A). We note that the Ld. CIT(A) taking note that on 20.12.2017 and 24.01.2018 when none appeared before him despite notices being issued, he was pleased to dismiss the appeal of assessee on 22.02.2018. The assessee’s ground no. 1 is specifically against this action of the Ld. CIT(A). As per the first ground of appeal, it is discerned that the Ld. AR of the assessee appeared on 20.12.2017 and 24.01.2018 on which days the Ld. CIT(A) was not present in the office. It is also stated that a request was made on 06.02.2018 for adjournment was also not taken into consideration by the Ld. CIT(A) before passing impugned ex parte order. Taking into consideration the aforesaid facts, we are of the Narayani Fuels Pvt. Ltd., AY 2012-13 opinion that no proper opportunity was granted to the assessee while the Ld. CIT(A) was adjudicating the appeal. In such a scenario, for interest of justice and fair play, we set aside the order of Ld. CIT(A) and remand the appeal back to the file of the Ld. CIT(A) to decide the appeal of assessee on merits after hearing the assessee.

In the result, appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 25th January, 2019. Sd/- Sd/- (Dr. A. L. Saini) (A. T. Varkey) Accountant Member Judicial Member