M/S TARUSH MARKETING PVT. LTD.,KOLKATA vs. ITO, WD-2(4), KOLKATA, KOLKATA

This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-3, Kolkata [in short the ld CIT(A)] in Appeal No.1147/CIT(A)- 3/W-7(2)/14-15(12-13)/Kol dated 15.01.2015 against the order passed by the ITO, Ward-2(4), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 29.03.2013 for the Assessment Year 2010-11.

The only issue to be decided in this appeal is as to whether the Ld. CIT(A) was justified in passing the ex parte order without hearing the assessee, in the facts and circumstances of the case.

The appeal hearing was fixed before the Ld. CIT(A) on 14.01.2016 on which date, the assessee preferred an adjournment petition due to illness of the AR and adjournment was granted to 16.02.2016 on 11:30 am. Ignoring this extension of time granted to the assessee, the Ld. CIT(A) proceeded to dispose off the appeal ex parte on 15.01.2016 dismissing the appeal of the assessee. In these facts and circumstances of the case, we deem it fit and appropriate in the interest of justice and fair play to remand this appeal to the file of the Ld. CIT(A) to decide the same afresh on merits in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

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