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Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA
Before: Hon’ble Shri Waseem Ahmed, AM & Shri S.S.Viswanethra Ravi, JM ]
ORDER PER S.S.VISWANETHRA RAVI, JM Being aggrieved by the order dated 07.03.2016 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act ‘) passed by the Commissioner of Income Tax (Appeals)-13, Kolkata for A.Y.2011-12. The instant appeal has been filed by the assessee before us.
We have heard both the counsels for the assessee as well as for the revenue. We have perused the documents filed before us. We have gone through the order passed by CIT(A). It appears from the said order that notice u/s 250 of the Income Tax Act, 1961 (Act) was issued on 21.10.2014 whereby the AR was informed about the date of hearing on 28.10.2014 when the AR appeared to seek for an adjournment. The case was adjourned to 13.11.2014. Further notice u/s 250 of the Act was sent to the assessee fixing the hearing on 06.08.2015, 07.12.2015, 15.01.2016 and 23.02.2016. The notices which were sent by RPAD returned back by the postal authorities that the whereabouts of the assessee could not be ascertained. Further the assessee did not intimate any new address and hence the CIT(A) decided the matter exparte by confirming the order passed by the AO on merit. We also find that none appeared on behalf of the revenue before the ld. CIT(A).
On perusal of the order of CIT(A) we find that the ld. CIT(A) confirmed the action of the AO without mentioning any reason for confirming the same on merit.
Vinod Kumar Goenka A.Y.2011-12 2 The 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 the CIT(A) should have given opportunity to the assessee to appear before him to explain the issues raised before the ld. CIT(A). 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.
4. In the result the appeal by the assessee stands allowed for statistical purposes. Order pronounced in the Court on 20.04.2018.
Sd/- Sd/- [Waseem Ahmed ] [ S.S.Viswanethra Ravi ] Accountant Member Judicial Member Dated : 20.04.2018. [RG Sr.PS] Copy of the order forwarded to: 1.Vinod Kumar Goenka, Future Creation, 34, Munshi Sturdin Lane, 2nd Floor, Kolkata-700007. 2 J.C.I.T., Range-43, Kolkata. 3. C.I.T.(A)- 13, Kolkata 4. C.I.T-11, Kolkata 5. CIT(DR), Kolkata Benches, Kolkata. True Copy By order,
Senior Private Secretary Head of Office/D.D.O, ITAT Kolkata Benches Vinod Kumar Goenka A.Y.2011-12 3