M/S ARISSAN INFRAPROJECTS PVT. LTD.,KOLKATA vs. ITO, WARD-2(2), KOLKATA, KOLKATA

At the outset itself, it is noted that the main grievance of the assessee as per ground no. 2 is against the action of Ld. CIT(A) in dismissing the appeal ex parte for non appearance of the Ld. AR of the assessee. We note that the impugned order is an ex parte order without going into merits of the case. The assessee cannot be penalized for the non appearance of the Ld. AR. In the interest of justice, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) with a direction to Arissan Infraprojects Pvt. Ltd., AY- 2012-13 adjudicate the issues on merits by passing a speaking order after giving opportunity of being heard to the assessee.

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