SANJIV DUA,KOLKATA vs. DCIT, CIRCLE-36, KOLKATA, KOLKATA

At the time of hearing of these appeals, an application has been filed on behalf of the assessee seeking for an adjournment on the ground of serious illness of the Authorised Representative of the assessee. The medical certificate to that effect has also been annexed to the said application.

We have gone through the orders passed by CIT(A). We find that notice of hearing was issued to the ld. AR on 16.10.2015 as well as on 26.10.2016. No one represented either in person neither any written submissio was offered by the ld. AR. We also find that none appeared on behalf of the revenue before the ld. CIT(A). Thus the order was passed ex parte.

On perusal of the order of CIT(A) we find that the ld. CIT(A) confirmed the action of the AO without mentionig any reason for confirming the same on merit. The & 40/Kol/2017 Sanjiv Dua A.Y.2009-10 & 2010-11 2 provision of section 250(6) of the Act requires the Commissioner of Income Tax (Appeal) to dispose of the appeal in writing with reasoning. We find from the impugned order that the ld. CIT(A) has confirmed the order of the AO without stating the reason on merit. We also find that in the interest of justice and fair play that the CIT(A) should have given opportunity to the assessee to appear before him to explain the issues raised before him. In that view of the matter we are inclined to remit the matter back to the file of CIT(A) with the direction to decide the issue raised by the assessee on merit after giving reasonable and proper opportunity of being heard to the assessee. It is needless to mention that the assessee should cooperate in the appellate proceedings as and when called by the ld. CIT(A). No order need to be passed in respect of the adjournment application preferred before us on behalf of the assessee. In the result this ground of appeal stands allowed for statistical purposes.

In the result the appeals by the assessee stand allowed for statistical purposes. Order pronounced in the Court on 20.04.2018.