WHITESTONE SALES PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE - 6(2), KOLKATA, KOLKATA

We notice at the outset that the CIT(A)’s lower appellate order is passed ex- parte. He record in pages 2 & 3 thereof that he had fixed hearings on 29/09/2016, 22/11/2016, 24/01/2017 & 21/03/2017 in lower appellate proceedings. The said observations reveal that the assessee had applied for adjournment on former three occasions whereas it did not appear on the last date of hearing. This has made the CIT(A) to confirm all the additions including that of unexplained share application money (supra) in question.

Assessment Year: 2013-14 Whitestones Sales Pvt. Ltd 4. Learned counsel for the assessee, its authorised person’s affidavit dated 12/06/2018 solemnly affirming therein that he had failed to appeal on the last date of hearing in lower appellate proceedings i.e. 21/03/2017. Coupled with this, it emerges that the CIT(A) has not considered any evidence at all whilst affirming the Assessing Officer’s action making various additions forming subject matter of the dispute between the parties. We make it clear that Section 250(6) of the Act dealing with such lower appellate adjudication stipulates points of determination as well as detailed findings to form part of an appellate authority’s order. We take into account all these peculiar facts and circumstances of the case to restore the instant issue back to CIT(A) for fresh adjudication as per law after affording adequate opportunity of hearing.

This assessee’s appeal is accepted for statistical purposes in above terms.