M/S. THE RIGHT ADDRESS LTD., ,KOLKATA vs. ITO (TDS), WARD - 59(4), KOLKATA, KOLKATA

This appeal is filed by the assessee against the order of Ld. CIT(A)-24, Kolkata dated 24.05.2017 for AY 2006-07 passed ex-parte order dismissing the appeal of the assessee.

The assessee in the present case is a company. From the perusal of the TDS returns filed by it, the AO noticed that there was some deficiency on the part of the assessee in complying with the relevant TDS provisions. He accordingly treated the assessee as in default on account of such deficiency u/s 201(1) of Income Tax Act, 1961 (in short “Act”) and also levied interest u/s 201(1A) of the Act. Accordingly, vide an order dated 16.03.2012 passed u/s 201(1)/201(1A) of the Act, a demand of Rs.36,885/- was raised by him against the assessee.

Against the order passed by the AO u/s 201(1)/201(1A) of the Act, an appeal was preferred by the assessee before Ld.CIT(A) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, Ld.CIT(A) dismissed the appeal of the assessee vide his appellate order dated 24.05.2017 passed ex-parte. Aggrieved by the order of Ld.CIT(A), the assessee has preferred this appeal before the Tribunal.

We have heard arguments of both sides and perused the relevant material available on record. In support of the preliminary issue raised in Ground No.1 challenging the impugned order passed by Ld.CIT(A) ex-parte, Ld. Counsel for the assessee has submitted that even though the appeal of the assessee was stated to be fixed by Ld.CIT(A) for hearing on 07 different dates, none of the notices of the said hearing was received by the assessee. He has contended that the non- appearance of the assessee before Ld.CIT(A) thus was due to non-receipt of the hearing notices. Keeping in view these submissions made by the Ld. Counsel of the assessee, we are satisfied that there was a sufficient cause for the non-appearance on the part of the assessee when its appeal was fixed for hearing by Ld.CIT(A) from time to time. Ld.DR has also not raised any objection in this regard. We therefore set aside the impugned order passed by Ld.CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit after giving proper and sufficient opportunity of being heard to the assessee.

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