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Income Tax Appellate Tribunal, “B”, BENCH KOLKATA
Before: SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM
Assessee by : None Respondent by :Shri S. Dasgupta, Addl. CIT(DR) सुनवाईक�तार�ख/ Date of Hearing : 13/03/2018 घोषणाक�तार�ख/Date of Pronouncement : 28/03/2018 आदेश / O R D E R Per Bench: These two captioned appeals filed by the assessee pertaining to assessment year 2008-09 & 2012-13, are directed against the orders passed by the ld. Commissioner of Income Tax(Appeals)-9, Kolkata, which in turn arise out of assessment orders passed by the Assessing Officer u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’).
Though none appeared on behalf of the assessee, we note on perusal of the impugned order that it is an ex parte order passed by the ld. CIT(A) without adjudicating the issue raised by the assessee on merits. We note that the ld. CIT(A) has issued notices on three occasions and was pleased to dismiss the appeal ex parte. We are of the opinion that First Appellate Authority ought to have decided the issue on merit. After entrusting the appeal to the ld. AR, perused the appeal in accordance with law diligently is the duty
W.B. Comprehensive Area Development Corporation & 2359/Kol/2016 Assessment Year: 2008-09 & 2012-13 of the ld. AR provided the notices of the hearings have been notified to him. Taking into consideration the fact that the impugned order is an ex parte order without hearing the assessee(AR) is in violation of natural justice. Therefore, we are inclined the set aside the order of the ld. CIT(A) and remand the matter back to the file of the ld. CIT(A) to decide the matter on merits and pass a speaking order after hearing the assessee. We direct the assessee(AR) to diligently present before the ld. CIT(A) during the appellate proceedings with full cooperation and pursue the case in accordance with law. Therefore, both these appeals raised by the assessee stands allowed for statistical purposes.
In the result, the appeals filed by the assessee (in & 2359/Kol/2016) are allowed for statistical purposes.
Order is pronounced in the open court on 28.03.2018.