M/S ROOPMAHAL COMMOSALE PVT. LTD.,KOLKATA vs. ITO, WARD 4(1), KOLKATA, KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-2, Kolkata dated 06.12.2016 for AY 2012-13.

At the time of hearing Ld. AR for the assessee drew our attention to the impugned order to the fact that the order was passed ex parte and also it is a non-speaking order. He submitted before the Bench that Ld. AR of the assessee was unable to attend before the Ld. CIT(A) on 28.11.2016 as the Ld. AR of the assessee fell ill. Hence, he urged before the bench to set aside the order of Ld. CIT(A) and restore the matter to his file for fresh adjudication. On the other hand, the Ld. DR relied on the order of the Ld. CIT(A).

After hearing both the sides we note that the impugned order is an ex parte and non- speaking order. We also note that the cause shown by the Ld. AR of the assessee for not attending the hearing on 28.11.2016 before the Ld. CIT(A) as he was suffering fever. We note that the cause shown by the assessee is a reasonable cause for not attending before the Ld. CIT(A) on 28.11.2016 and hence, we are of the view that the matter should be restored

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