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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC”, KOLKATA
Before: SH. P.M.JAGTAP
PER P.M.JAGTAP, ACCOUNTANT MEMBER
This appeal filed by the assessee is directed against the order of Ld. CIT(A)- 09, Kolkata dated 22.03.2018 passed ex-parte whereby he dismissed the appeal of the assessee.
The assessee in the present case is an individual who filed her return of income for the year under consideration on 17.07.2012 declaring a total income of Rs.9,49,667/-. While processing the said return u/s 143(1) of the Income tax Act, 1961 (in short “Act”) on 01.01.2013, the total income of the assessee was determined by the AO at Rs.10,85,570/-. Thereafter, the case of the assessee was selected by the AO for scrutiny and in the assessment completed u/s 143(3) vide an order dated 11.11.2014, the total income of the assessee was determined by him at Rs.11,91,333/- after making the following four additions:-
[i] Disallowance of motor car expenses Rs.40,540/- [ii] Interest on refund Rs.1,047/- [iii] Inadmissible expenses Rs.31,214/- [iv] Excess depreciation Rs.32,965/-
Year: 2012-13] 3. Against the order passed by AO u/s 143(3) of the Act, an appeal was preferred by the assessee before Ld.CIT(A) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld.CIT(A) dismissed the appeal of the assessee ex-parte vide his appellate order dated 22.03.2018 by observing as under:-
“In this case, notice u/s 250 was issued on 23/10/2017 by which date of hearing was fixed on 30/10/2017 but there was no compliance on the part of the appellant. Therefore, fresh notices dated 12/12/2017 was issued but on 28/12/2017 the A/R of the appellant filed an adjournment letter and the case was adjourned to 22/01/2018. On the said date neither anybody attended nor any written reply received on the part of the appellant. Therefore, a fresh hearing notice dated 20/03/2018 was issued but there was no compliance on the part of the appellant.
Since there is no compliance during the appellant proceedings and there is no new fact/details available for consideration. I do not find any infirmity in the AO’s order. Therefore, appeal is dismissed.”
Aggrieved by the order of Ld.CIT(A), the assessee has preferred this appeal before the Tribunal.
I have heard the arguments of both the sides and perused the relevant material available on record. As submitted by Ld. Counsel for the assessee, an adjournment was sought in case of some of the hearings fixed before Ld. CIT(A) which clearly shows that the assessee was very much interested in prosecuting the appeal filed before Ld.CIT(A). Moreover, as rightly submitted by him, it was incumbent upon Ld.CIT(A) to pass an order in writing disposing of the appeal of the assessee stating the points for determination, the decision thereon and the reason for the decision as per the specific provisions contained in sub-section (6) of section 250 of the Act. A perusal of the impugned order passed by Ld.CIT(A) clearly shows that the same is not in accordance with section 250(6) of the Act. I therefore, set aside the impugned passed by Ld. CIT(A) ex-parte and remit the matter back to him
Year: 2012-13] for disposing of the appeal of the assessee afresh on merit by passing a well- reasoned and well-discussed order after giving one more opportunity of being heard to the assessee. As undertaken by Ld. Counsel for the assessee, the assessee shall make due compliance before Ld.CIT(A) and shall extend all the possible co- operations in order to enable Ld.CIT(A) to dispose of the appeal expeditiously.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 21.08.2018.