ANKITA FINANCIAL SERVICES (P) LTD. [FOR SURSADHNA VYAAPAR (P) LTD., SINCE AMALGAMATED],KOLKATA vs. ITO, WARD - 2(4), KOLKATA, KOLKATA

At the outset itself, the Ld. AR brought to our notice that the impugned order is an ex parte order passed by the Ld. CIT(A) and no notice for hearing was served on the assessee so, the assessee could not present itself through its Ld. AR before the Ld. CIT(A) prompting the Ld. CIT(A) to dispose of the appeal ex parte. It was brought to our notice that thrice the appeal was fixed in the month of May, 2018 (i.e. on 17.05.2018, 24.05.2018 & 30.05.2018) and thereafter the Ld.CIT(A) dismissed the appeal in hurry. We note that within a span of 13 days, three hearing was fixed and an ex-parte order was passed by Ld.CIT(A). According to assessee, no notice was received by the assessee. Since there is a reasonable cause for assessee not appearing before the Ld. CIT(A) and the Ld. CIT(A) passed the order ex parte without going into the merits of the case. Since the impugned order is an ex parte order and the Ld. CIT(A) has not decided the question of facts and law raised by the assessee, we are inclined to set aside the order of Ld. CIT(A) and remand the matter back to Ankita Financial Services Pvt. Ltd, AY 2007-08 the file of the Ld. CIT(A) to decide the appeal afresh after affording reasonable opportunity of being heard to the assessee in accordance to law. And with a direction to assessee to appear before Ld.CIT(A) on 28.01.2019 and thereafter the Ld.CIT(A) to fix the appeal and to dispose of the appeal in accordance to law.

In the result, the appeal of the assessee is allowed for statistical purposes.