SHRI TARUN KUMAR MALLICK,KOLKATA vs. ITO, WD-26(4), KOLKATA, KOLKATA

At the outset, the learned counsel for the assessee has brought to our notice that the Chartered Accountant who used to handle the assessment proceedings (AR- Partha Sarathi) was unwell during the assessment proceedings, so he could not attend before the Assessing Officer and could not file the necessary documents before him which resulted in 144 order against the assessee. When the appeal was pending before the Ld. CIT(A), unfortunately the Chartered Accountant passed away (died), therefore, none attended in the appellate proceedings which also resulted in an ex parte order against the assessee. In the aforesaid scenario, we note that the Assessing Officer passed an order under section 144 of the Act and because the assessee’s counsel died, none appeared on behalf of the assessee before the Ld. CIT(A). Therefore, we are of the view that assessee did not get proper opportunity to pursue the matter before authorities below.

2 Assessment Year: 2011-12 Tarun Kumar Mallick 3. In the light of the aforesaid facts & circumstances, we are of the view that the assessment needs to be framed de novo. Therefore, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer to adjudicate the assessment de novo. The assessee is at liberty to produce the relevant documents before the Assessing Officer to substantiate its claim in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.