M/S. MILLER TRADERS PRIVATE LIMITED,KOLKATA vs. ITO, WARD4(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 the assessee has authorized him to represent its case before the CIT-A and he was away from Kolkata to attend a marriage of his cousin in New Delhi. He had to travel to Delhi during the course of hearing of the appeal before the CIT-A and as such he was absent before the CIT-A and for non appearance of the ld.AR the CIT-A passed ex parte order. The ld.AR prayed an opportunity be given to assessee to prosecute its case before the CIT-A and remand the matter to the file of the CIT-A for his fresh adjudication and to prosecute its case before the CIT-A.

On the other hand, the ld. DR relied on the orders of the AO & CIT- A. He vehemently opposed to the above submissions of the ld.AR in remanding the matter to the file of CIT-A and referred to page-4 of the order of the CIT-A and argued that the CIT-A fixed the appeal of assessee for hearing on four occasions and in all the occasions the AR filed application seeking adjournments without proceeding with the appeal. On last occasion i.e 15-12-2016, neither the assessee nor the AR attended before the CIT-A to prosecute its case. The CIT-A has afforded sufficient opportunities of hearing to assessee, but the assessee failed to avail these opportunities by filing necessary evidence and explanation to substantiate its claim and contention and the CIT-A has rightly dismissed the appeal of assessee by ex parte.

Heard rival submissions and perused the record. It is noticed that the AR of the assessee filed applications before the CIT-A seeking adjournments on three occasions i.e 6/9/2016, 3/10/2016 & 30/11/2016. It is also noticed that the AR travelled to Delhi to attend a marriage of his cousin to that effect the AR of assessee filed copy of boarding pass of flight Jet Airways dt. 15-12-2016. On perusal of the assessment order, we find that the addition was made on account of unexplained income. For which the assistance of assessee is required to substantiate its claim and contention before the CIT-A. 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, 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.