M/S. SHALIMAR ISPAT UDYOG,KOLKATA vs. ITO, WARD - 36(2), KOLKATA , KOLKATA

At the outset itself, the Ld. AR brought to our notice that impugned order is an ex parte order of Ld. CIT(A) and given an opportunity the assessee will present its case before the Ld. CIT(A) so that he can adjudicate the issues raised in the appeal on merit. The Ld. DR has no objection if the appeal is remanded back to the Ld. CIT(A). He, however, asked the bench to direct assessee to be present during the appeal before Ld. CIT(A).

We have heard both the parties. We note that the impugned order is an ex parte order and so the order has been passed without hearing the assessee/AR. In such a scenario, we, taking note of the undertaking given by the Ld. AR that he will be present before the Ld. CIT(A) during hearing of appeal, are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to him for de novo adjudication of appeal. The assessee is directed