M/S. BISWAJIT SAMANTA TRUST,HOWRAH vs. ITO, WARD - 46(2), KOLKATA , KOLKATA

This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 14, Kolkata dated 31.08.2017 passed ex-parte whereby he dismissed the appeal of the assessee.

The assessee in the present is an AOP (Trust) which filed its return of income for the year under consideration on 03.03.2014 declaring a total income of Rs. 1,64,270/- and showing tax payable thereon at Nil. The said return was processed under section 143(1) of the Act and although the total income as declared by the assessee was accepted in the intimation issued under section 143(1), tax payable thereon was determined at Rs. 50759/- and interest of Rs. 14551/- was also charged under section 234A/B/C.

I have the arguments of both the sides and also perused the relevant material available on record. The learned counsel for the assessee has submitted that the authorised representative of the assessee was not well during the relevant period and due to his ill health, he could not appear before the Ld. CIT(A) to argue the case of the assessee. He has also filed an affidavit of the said representative of the assessee in support and keeping in view the same, I am satisfied that there was sufficient cause for the non-appearance of the assessee before the Ld. CIT(A) when its appeal was fixed for hearing from time to time. I, therefore, set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh after giving one more opportunity of being heard to the assessee.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order Pronounced in the Open Court on 21st March, 2018.