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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Per Shri A.T.Varkey, JM
This appeal preferred by the assessee is against the order of the Ld. CIT(A)-9, Kolkata dated 28.02.2017 for assessment year 2012-13.
Assessee’s appeal is delayed by 19 days and condonation application has been filed. After perusing the condonation petition, we find that the cause of the delay is reasonable and, therefore, we condone the delay and admit the appeal for hearing.
At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(A) has passed an ex parte and non-speaking order without affording reasonable opportunity of being heard to the assessee. He also submitted that no notice of hearing was served on the assessee for the dates of hearing on 11.11.2016, 20.12.2016 and 10.02.2017 and in view of this no compliance was possible to be made on behalf of the assessee. Hence, he urged before the Bench to set aside the order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication.
Amber Fincorp Pvt. Ltd., AY 2012-13 3. After hearing both the sides and on perusal of the order of Ld. CIT (A) we find that the Ld. CIT(A) has passed an ex parte and non-speaking order. A perusal of the impugned order reveals that there is no whisper how the notice was served on the assessee for the dates of hearing on 11.11.2016, 20.12.2016 and 10.02.2017. Since no notice of hearing was served on the assessee informing the date of hearing, it is not understood as to how the assessee would be knowing about the hearing fixed by Ld. CIT (A). So, non-service of notice is deemed as a reasonable cause for non-appearance on the part of the assessee and, therefore, we set aside the order of the Ld. CIT (A) and restore the appeal to his file for fresh adjudication on merits by passing a speaking order with a direction upon the assessee to appear before Ld. CIT(A) without fail. Needless to say, the assessee should be given reasonable opportunity of being heard.
In the result, appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 22.06.2018. Sd/- Sd/- (M. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member
Dated :22nd June, 2018 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. Amber Fincorp Pvt. Ltd., 15, Mullick Street, Ground floor, Radha Gali, Kolkata-700 007. Respondent – ITO, Ward-1(1), Kolkata. 2 3. The CIT(A) - 9, Kolkata. (sent through e-mail)