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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
PER Waseem Ahmed, Accountant Member:
- This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-6, Kolkata dated 02.03.2016. Assessment was framed by ITO Ward- 5(3), Kolkata u/s 143(3)/263/147 of the Income Tax Act, 1961vide his order dated 26.09.20 for assessment year 2008-09. 2. At the time of hearing, we find that neither anybody appeared on behalf of assessee nor any application for adjournment was filed. However, we noticed that the ld. CIT(A) has passed the ex-parte order. Therefore, we decided to dispose of the appeal after considering the material available on records and in the absence of assessee/ his authorized representative.
At the outset, it was observed that the case was fixed for hearing on several dates before the ld. CIT(A) but none appeared on behalf of assessee. Therefore, the ITA No.937/Kol/2016 A.Y. 2008-09 M/s Expert Jewelles Pvt. Ltd. Vs. ITO Wd-5(3) Page 2 appeal was decided by Ld. CIT(A) as ex parte on 2.03.2016. Against the impugned ex parte order of Ld. CIT(A) assessee filed an appeal before us and submitted in grounds of appeal that the impugned order has been passed without giving opportunity to the assessee.
On perusal of appellate order, we find that Ld. CIT(A) has afforded opportunity to the assessee two times but the assessee failed to avail the same. Thus, the order was passed by the ld. CIT(A) ex parte vide dated 2.3.2016. However, we note that in the interest of justice and fair play the Ld. CIT(A) should have given another opportunity to the assessee to appear before him to explain his points of contentions. Therefore, in this view of the matter, we are inclined to remit the matter back to the file of Ld. CIT(A) with the direction to decide the issue raised by assessee on merit after giving reasonable opportunity of being heard to assessee. It is needless to say that the assessee should co-operate in the appellate proceeding. Hence, this ground of assessee’s appeal stands allowed for statistical purpose.
In the result, assessee’s appeal stands allowed for statistical purpose. Order pronounced in open court on 17/11/2017 ("या%यक सद'य) (लेखा सद'य) *Dkp, Sr.P.S )दनांकः- 17/11/2017 कोलकाता / Kolkata आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-M/s Expert JewellersPvt.Ltd.,9/12, Lal Bazar St, Block-A Kolkata-01
""यथ"/Respondent-ITO Ward,-5(3),Aayakar Bhawan, P-7,Chowringhee Sq, Kolkata-69 3. संबं,धत आयकर आयु-त / Concerned CIT 4. आयकर आयु-त- अपील / CIT (A) 5. .वभागीय "%त%न,ध, आयकर अपील"य अ,धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड2 फाइल / Guard file. By order/आदेश से, // Sr. Private Secretary Head of Office/DDO आयकर अपील"य अ,धकरण, कोलकाता