M/S SSS RICE MILL PVT. LTD.,SOUTH 24 PARGANAS vs. ACIT, CIRCLE-15(2), KOLKATA, KOLKATA

1. The appeal filed by the assessee is against the order of Ld. CIT(A)-5, Kolkata dated 31.10.2016 for AY 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 submitted that no notice of hearing was served on the assessee for the dates of hearing on 20.06.2016, 04.07.2016 and 24.10.2016 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 chart at para 2 of the impugned order reveals that no notice was served on the assessee for the dates of hearing on 20.06.2016, 04.07.2016 and 24.10.2016. Since no notice of hearing was served on the assessee informing the date of hearing, it is not understood as to how the SSS Rice Mill (P) Ltd., AY- 2012-13 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. Needless to say, the assessee should be given reasonable opportunity of being heard.

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