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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Per Shri A.T.Varkey, JM
The appeal filed by the assessee is against the order of Ld. CIT(A)-18, Kolkata dated 18.01.2016 for AY 2010-11. At the outset, the Ld. AR drew our attention to the third ground of appeal which is as under:
“3. For that in the facts and circumstances of the case the Ld. CIT(A) has erred in passing the order without giving opportunity to appellant for arguing the grounds taken in appeal. 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 1 and 3 of the Ld. CIT(A)’s order, which are as under:
“1. This appeal is directed against order u/s. 14393) dated 25.03.2013, passed by JCIT Range-27. Appeal has been filed on 25.04.2013. Notices dated 1.04.2015 and 10.12.2015 were issued. However no one attended in response to these notices. Hence appeal is decided on the basis of material available on record. ……..
3. As can be seen from the nature of additions/disallowances in the grounds of appeal, the issues involved are factual in nature and require verification before arriving at the final conclusion. As the assessee has not attended to the appeal proceedings, necessary evidences in support of the assessee’s contentions have not been verified. Under the circumstances I am left with no option but to confirm the additions/disallowances made by the assessing officer.”
Jyoti Prakash Dutta., AY- 2010-11 On behalf of the assessee it was also submitted that the assessee has not received the notice of hearing because the assessee has shifted the office from Kolkata to Bangalore and the address is as given under:
“R. S. Elegance Apartments, House No. 2010, Flat No. 304, 20th Main, 2nd Phase, J. P. Nagar, Bangalore-560078.” 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 heard to the assessee in accordance to law. The Ld. CIT(A) may send notice to the Bangalore address as noted above. 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/- (Waseem Ahmed) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 21st March, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – Shri Jyoti Prakash Dutta , R. S. Elegance Apartments, House No. 2010, Flat No. 304, 20th Main, 2nd Phase, J. P. Nagar, Bangalore- 560078. Respondent – JCIT, Range-27, Kolkata. 2 3. The CIT(A) Kolkata.