PRAMOD KUMAR ROUT,KOLKATA vs. ITO, WD-12(2), KOLKATA, KOLKATA

The appeal filed by the assessee is against the order of Ld. CIT(A)-XII, Kolkata dated 13.03.2014 for AY 2010-11.

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 16.01.2014, 17.02.2014 and 13.03.2014 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.

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 16.01.2014, 17.02.2014 and 13.03.2014. Since no notice of hearing was served on the assessee informing the date of hearing, it is not understood as to how the 2 Pramod Kumar Rout, AY- 2010-11 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) on 27th June, 2018. Needless to say, the assessee should be given reasonable opportunity of being heard.

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