M.S. CLASS TRADERS PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 14(2), KOLKATA, KOLKATA

The captioned appeal filed by the Assessee, pertaining to assessment year 2013-14, is directed against the order passed by the Commissioner of Income-tax (Appeals)- 5, Kolkata, in Appeal No. 107/CIT(A)-5/Cir-14(2)/16-17, dated 29- 05-2017, which in turn arises out of an order passed by the Assessing Officer u/s. 144 of the Income-Tax Act, 1961 (in short, ‘the Act’), dated 19-03-2016.

At the outset itself, the learned counsel for the assessee pointed out that the impugned order is an ex-parte order and assessee could not get opportunity to plead his case before the Ld. CIT(A). The learned counsel submitted that during the appellate proceedings, the notices issued by the Ld. CIT(A) were not served on the assessee, therefore, the assessee could not participate in the appellate proceedings. Therefore, the learned counsel prayed the Bench that one more opportunity should be given to the assessee to plead his case before the Ld. CIT(A). The learned DR for the Revenue did not have any objection if the matter is remitted back to the file of the Ld. CIT(A).

We have given a careful consideration to the rival submissions and perused the materials available on record, we note that impugned order is an ex-parte order and notices issued by the Ld. CIT(A), during the appellate proceedings had not be served on the assessee, therefore, the assessee could not plead his case

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