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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
ORDER Per Shri A.T.Varkey, JM
This appeal preferred by the assessee is against the order of the Ld. CIT(A)-2, Kolkata dated 21.09.2016 for AY 2012-13.
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 by 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 to whom the appeal was entrusted 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 the written submissions before him so, the impugned order was passed ex parte. Assessee’s appeal before the Ld.
Ravina Exports Pvt. Ltd., AY 2012-13 CIT(A) is a 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 substantial 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. 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 thereafter and that the assessee to participate and plead its case before the first appellate authority and the Ld. CIT(A) to decide the appeal on merits.
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: 1 Appellant – M/s. Ravina Exports Pvt. Ltd., Room No.302, Vaishno Chambers, 6, Brabourne Road, Kolkata-700 001. 2 Respondent – ITO, Ward-4(1), Kolkata 3 CIT(A)-2, Kolkata (sent through e-mail) 4 CIT , Kolkata. DR, Kolkata Benches, Kolkata (sent through e-mail) 5