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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 17.01.2017 passed by the Commissioner of Income Tax (Appeals)-1, Kolkata for A.Y.2012-13 the instant appeal has been filed by the assessee before us.
We have heard both the counsels appearing for both the parties. We have perused the documents filed before us. We have gone through the order passed by CIT(A). It appears from the impugned order that the case was fixed for hearing on 19.12.2016 and 29.12.2016 but on the said dates none appeared on behalf of the assessee nor any response from the assessee. Again the case was fixed for hearing on 16.01.2017. On the said date also none appeared on behalf of the assesee nor any adjournment letter was filed before CIT(A). Under the circumstances the CIT(A) passed the said order exparte.
At the time of hearing the ld AR appearing on behalf of the assessee filed a letter dt. 18.01.2017 addressed to the CIT(A) stating that the case was fixed for hearing on 16.01.2017 but the assessee received the said notice only on 17.01.2017. The ld. Counsel further submitted that due to late receipt of notice none appeared to Durable Ispat & Alloys Pvt. Ltd. A.Y.2012-13 2 represent the case before CIT(A) and requested to give another opportunity to represent the case. This fact was supported by an affidavit which is filed before the Tribunal. The ld. DR relied on the order of CIT(A).
4. We have heard the ld. Counsels of both the parties. We have perused the records. 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. 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 not mentioned about the letter dated 18.01.2017 addressed to the CIT(A) in respect of late receipt of notice. The 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.
In the result the appeal by the assessee stands allowed for statistical purposes.
Order pronounced in the Court on 20.04.2018.