M/S BALGOPAL DISTRIBUTORS PVT. LTD.,KOLKATA vs. ITO, WD-1(2), KOLKATA, KOLKATA

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-1, Kolkata [in short the ld CIT(A)] in Appeal No. 64/CIT(A)- 1/Wd-1(2)/2014-15 dated 29.02.2016 against the order passed by the ITO, Ward-1(2), Kolkata [ in short the ld AO] under section 143(3) / 263 of the Income Tax Act, 1961 (in short “the Act”) dated 26.03.2014 for the Assessment Year 2008-09.

We find that the preliminary ground raised by the assessee in this appeal is with regard to ex parte order passed by the ld. CIT(A). At the outset we would like to address this preliminary issue raised by the assessee. We find that the ld. CIT(A) had fixed the dates of hearing on 21.12.2015, 28.01.2016, 10.02.2016 and 26.02.2016. The ld. CIT(A)

We have heard the rival submissions. The ld. AR placed on record an affidavit signed by the ld. AR of the assessee company affirming that on 26.02.2016 i.e. the last date of hearing before the ld. CIT(A), he fell sick and accordingly could not appear before the ld. CIT(A) to represent the case on behalf of the assessee. In this circumstance, we deem it fit and appropriate to remand this appeal to the file of ld. CIT(A) for giving a factual finding on the issue on merits after giving three effective opportunities to the assessee of being heard. The ld. CIT(A) is directed to complete the appeal on or before 28.02.2019. The assessee is directed to co-operate with the ld. CIT(A) for expeditious disposal of the pending appeal and not to take adjournment except due to exceptional or unavoidable circumstances. Since the appeal is set aside to the file of the ld. CIT(A) on preliminary ground, no decision is hereby given on other grounds raised by the assessee.

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