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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)-6, Kolkata dated 29.07.2016 for AY 2011-12. At the outset, the Ld. AR drew our attention to the first ground of appeal which is as under:
1. For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in passing an ex parte order without affording sufficient time to the assessee to present its case violating the principles of natural justice.
2. At the time of hearing, Ld. Counsel for the assessee submitted that the impugned order passed by the Ld. CIT(A) is an ex parte order. He also submitted an affidavit stating that on receiving the order of the Tribunal the assessee learnt that the appeal was dismissed by the Ld. CIT(A) by passing an ex parte order due to non appearance of anyone on behalf of the assessee company on the date fixed for hearing before him. He also stated that the assessee was entrusted the case to Shri P. Kapoor, CA to appear before the Ld. CIT(A) under the bonafide belief that proper compliances were made from the end of the said Mr. Kapoor but after receiving the order assessee learnt that no compliance was made by the said Mr. Kapoor. Hence, he urged before the Bench to set aside the order of the Ld. CIT(A) and restore the same to him for de novo adjudication after affording reasonable
M/s. Lark Dealcom Pvt. Ltd., AY- 2011-12 opportunity to the assessee for hearing. 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 an ex parte order. We also find that Mr. P. Kapoor, CA who was entrusted by the assessee to appear before the first appellate authority was absent on the dates of hearing before the first appellate authority. In that event the assessee should not be penalized for the inaction of the authorized representative of the assessee to appear before the first appellate authority. 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. 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.