E ZONE STRIPS PVT. LTD.,KOLKATA vs. DCIT, CIR-5(2), KOLKATA, KOLKATA

At the outset, Ld. Counsel for the assessee brought to our notice that the Ld. CIT(A) passed the impugned order ex parte. According to him, he fell sick and so, he could not attend the hearing before Ld. CIT(A) and adjournment sought was not granted and the Ld. CIT(A) proceeded to pass the order ex parte. Therefore, the assessee prays that an opportunity may be granted to the assessee to plead its case before the Ld. CIT(A). The Ld. AR also undertakes to be present and participate before the Ld. CIT(A) in the appellate proceeding The Ld. DR opposes the assessee being given another opportunity. However, we note that the impugned order is an ex parte order and the Ld. AR being sick could not attend the hearing. The assessee cannot be penalized for the non-appearance of Ld. AR. Due to sickness since the Ld. AR could not be present before the first appellate authority gives a reasonable cause for us to interfere. In the light of discussions and in the interest of natural justice and fair play and the undertaking given by the Ld. AR to be present and participate in the appellate proceedings before the Ld. CIT(A), we are inclined to set aside the order of the Ld. CIT(A) and direct him to decide the appeal on merits after giving opportunity to the assessee. Needless to say, the assessee must cooperate in the appellate proceedings. We order accordingly.

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