M/S TSG GLOBAL SERVICES PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(1), KOLKATA, KOLKATA

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-18, Kolkata dated 27.12.2016 for assessment year 2012-13.

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 brought to our notice that assessee had sworn an affidavit to the effect that the assessee had not received any notices of hearing as mentioned by the Ld. CIT(A) in the appellate order that “notices were issued on 06.06.2016 and 05.12.2016, however there has been no response to these notices.” Hence, according to Ld. AR, there is per se violation of natural justice and, therefore, he urged before the Bench to set aside the ex parte order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication of the appeal.

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 a perusal of the impugned order reveals that TSG Global Services Pvt. Ltd., AY 2012-13 there is no discussion about the merits of the case. The main grievance of the assessee company is that it has not received any notice of hearing of the appeal from the office of Ld. CIT(A) and to buttress this fact has filed an affidavit sworn by the Director of assessee company. In such a scenario and taking note that since the Ld. CIT(A) has passed an ex parte order without any discussion about the merits of the case, we set aside the order of the Ld. CIT (A) and restore the appeal to his file for fresh adjudication to be decided on merits by passing a speaking and reasoned order. 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 22nd June, 2018. Sd/- Sd/- (M. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member