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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
Per Shri A.T.Varkey, JM
The appeal filed by the assessee is against the order of Ld. CIT(A)-9, Kolkata dated 03.03.2016 for AY 2010-11. At the outset, the Ld. AR drew our attention to the second ground of appeal which is as under:
2. The Commissioner (Appeal) erred in confirming the order of AO, without giving the proper opportunity to the appellant and ignoring the submission made before him.
2. Ld. Counsel for the assessee submitted that the impugned order passed by the Ld. CIT(A) is an ex parte order and has been passed without going into the merit of the case at all, which is evidenced from para 2 of the Ld. CIT(A)’s order. Hence, he prayed before the Bench to set aside the order of the Ld. CIT(A) and restore the matter back for passing a reasoned and speaking order after hearing the Ld. AR. On the other hand, the Ld. DR relied on the order of Ld. CIT(A)
We have heard rival submissions and gone through the order of Ld. CIT(A). We find that the Ld. CIT(A) has passed a very cryptic, non-speaking and ex parte order. Therefore, we set aside the ex parte order of the ld. CIT(A) and restore the matter to adjudicate the matter afresh and pass a speaking order after affording reasonable opportunity of being
2 Industrial Trade Corporation., AY- 2010-11 heard to the assessee in accordance to law. We also direct the assessee to appear before the Ld. CIT(A) diligently and participate in the appellate proceedings and pursue the appeal in accordance to law. The appeal of assessee is allowed for statistical purposes.
In the result, appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court on 21.03.2018 Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 21st March, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – Industrial Trade Corporation, C/o RSVPC & Company, 41A, A. J. C. Bose Road, Suite No. 613, Kolkata-700 014. Respondent – ACIT, Circle-32, Kolkata. 2 3. The CIT(A) Kolkata.