ADONIS MARKETING PVT. LTD., ,KOLKATA vs. ITO, WARD - 9(1), KOLKATA, KOLKATA

Ld. DR opposed the contention of the assessee. On a query from the Bench, he submitted that the issue may be set aside to the file of Ld.CIT(A), as he had passed an ex-parte order, has not given adequate opportunity to the assessee.

After considering rival submissions and perusing the papers on record, we deem it fit to set aside this assessment to the file of Ld.CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. Ld.CIT(A) while passing this ex-parte order, has not disposed of the case on merits. Ld. Counsel for the assessee pleads that the AO has not followed the specific direction of Ld.CIT(A)-3, Kolkata in the order passed u/s 263 of the Act on 20.03.2013, Ld.CIT(A), if he deem it fit, may call for a Remand Report on this issue, which would address the submissions of the assessee.

In the result, the appeal of the assessee is allowed in part.