TAMKORE INVESTMENT PVT. LTD.,KOLKATA vs. ITO, WARD - 4(1), KOLKATA, KOLKATA

At the outset itself, the Ld. AR brought to our notice that the Ld. CIT(A) has dismissed the appeal of the assessee by passing an ex parte order taking note that no oral/written submission was filed before him against the decision of the AO. Before us, the Ld. AR contended that the AR who was entrusted with the appeal could not properly present himself/plead before the first appellate authority and, therefore, for the omission on the part of the Ld. AR of the assessee, the assessee should not be penalized. The Ld. DR does not want us to interfere in the order passed by the Ld. CIT(A).

However, we note that the Ld. CIT(A) has dismissed the appeal of the assessee because neither the Ld. AR of the assessee appeared nor filed any written submission so, the impugned order was passed ex parte. Assessee’s appeal before the Ld. CIT(A) is a Tamkore Investment Pvt. Ltd., AY 2012-13 statutory right, vested on the assessee and because of the inaction/omission on the part of the Ld. AR cannot come in the way of justice; and for the laxity on the part of the Ld. AR, the assessee cannot be penalized. Therefore, in the light of the aforesaid observation, we are inclined to set aside the order of the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) with a direction to adjudicate the appeal on merit after hearing the assessee in accordance to law. We also direct the assessee to appeal before the Ld. CIT(A) on 11.02.2019 and the Ld. CIT(A) to fix the hearing after that and the assessee to participate and plead its case before the first appellate authority.

In the result, appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court. Sd/- Sd/- (Dr. A. L. Saini) (A. T. Varkey) Accountant Member Judicial Member Dated: 21st January, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: