ACHYUTA REALBUILDERS PVT. LTD., ,KOLKATA vs. ITO, WARD - 4(3), KOLKATA , KOLKATA

At the outset itself, the ld. Counsel for the assessee has submitted before us that the assessee could not plead its case before the ld. CIT(A), as the notice of hearing was not served. The ld. Counsel also pointed out that the impugned order passed by ld. CIT(A) is an ex parte order without considering the merits of assessee’s case. He further pointed out that the ld. CIT(A) did not consider the assessment records and did not pass order on merits. By an affidavit dt. 11-04-2018, the assessee submitted that the assesse did not get notice of hearing. Therefore, he prayed before us that one more opportunity may be granted to plead this case before the ld. CIT(A). Achyuta Realbuilders P.Ltd 1

On the other hand, the ld. DR for the revenue did not have any objection, if assessee’s case is remitted back to the file of the ld. CIT(A).

We have given a careful consideration to the rival submissions and perused the material on record. Before us the by an affidavit dt. 17-04-2018 the assessee stated that he did not get the notice of hearing from the ld. CIT(A) during the appellate proceedings. We also note that the ld.CIT(A) has not passed the order on merits and did not consider the assessment records. We note that in the assessee’s case under consideration, the assessment was framed by the AO u/s. 144(1) of the Act and impugned order is an ex parte, therefore, we do not wish to comment on merits of the grounds raised by the assessee. We note that the assessee did not get the notice for hearing fixed by the ld. CIT(A), therefore, we are of the view that it is against the principle of natural justice as the case of the assesee was adjudicated without being served notice on the assessee. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case before the ld. CIT(A). Therefore, we set aside the impugned order of the ld. CIT(A) and remit the issue back to the file of the ld. CIT(A) with the direction to adjudicate the issue on merits. We also direct the assesse to file required documents and details to prove his bonafide. Therefore, we allow assessee’s appeal for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 07-12-2018 Sd/- Sd/- (S.S.Viswanethra Ravi) (Dr. A.L.Saini) Judicial Member Accountant Member Dated: 07 -12-2018