YOGOMAYA VYAPAAR PVT. LTD.,KOLKATA vs. ITO, WARD -9(2) KOLKATA, KOLKATA

The only issue is to be decided as to whether the CIT-A is justified in passing order ex parte in the facts and circumstances of the case.

The ld. AR submits that one of its directors, who was entrusted with tax matters of assessee company was unwell and due to said reason no one appeared before the CIT-A and the appeal was dismissed ex parte. In support of this contention, the ld.AR referred to an affidavit dt. 22/23-05- 2017, which is on record and argued that the assessee does not have sufficient opportunity before the CIT-A to prosecute its case. The ld.AR undertakes that the assessee is now ready to prosecute its case before the CIT-A without any fail and prayed to remand the matter to the file of the CIT-A for his fresh adjudication.

On the other hand, the ld. DR relied on the orders of the AO & CIT- A. He vehemently opposed to such submissions of the ld.AR in remanding the matter to the file of the CIT-A for his fresh consideration. He referred to para 2 of the order of the CIT-A and argued that the assessee without prosecuting its case kept on seeking adjournments. The CIT-A rightly dismissed the appeal of assessee ex parte and prayed to dismiss the appeal of assessee.

Heard rival submissions & perused the record. It is noticed that the AO determined the total income of assessee at Rs. 5,01,90,184/- by making an addition of Rs.5,01,90,000/- u/s. 68 of the Act vide his order dt. 23-03-2013 passed u/s. 143(3) of the Act. It is also clear from the assessment order that the assessee could not provide the identity, genuineness and creditworthiness of the parties in respect of amount involved u/s. 68 of the Act. On perusal of an affidavit dt. 22/23-05-20117, copy of the same is on record, it is noticed that one of the directors of the assessee, Shri Goutam Singh, who is looking after the tax matters of the assessee was suffering from fever, he could not attend the office from 30/11/16 to 04/12/2016. As such, proper compliances could not be made on behalf of assessee before the CIT-A. The said director, Shri Goutam Singh by the said affidavit undertakes that the assessee is now ready to make proper compliance before the CIT-A if this Tribunal pleases to remand the matter to the file of the CIT-A for his fresh adjudication. We find that the case of assessee was fixed for hearing on 02-12-2016 and the assessee sought adjournment before the CIT-A. On perusal of assessment order, we find that the assistance of assessee is required to substantiate its claim and contention. In such circumstances, taking into consideration the submissions of ld.AR and in the interest of natural justice, we deem it fit and proper to remand the matter involved in the appeal to the file of CIT-A for his fresh adjudication and to pass a fresh order as per law, after giving the assessee adequate opportunity of being heard to assessee. The assessee is directed not to seek any adjournment and to co-operate with the CIT-A in the first appellate proceedings for speedy disposal of the case. Therefore, the grounds raised by the assessee are allowed for statistical purpose.

In the result, the appeal of assessee- A.Y 2012-13 is allowed for statistical purpose.