M/S. ABC CONSULTANTS PVT. LTD.,KOLKATA vs. ACIT, RANGE-3, KOLKATA, KOLKATA

This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 29.03.2017 passed ex-parte dismissing the appeal of the assessee.

The assessee in the present is a company which is engaged in the business of rendering management consultancy & recruitment services. The return of income for the year under consideration was filed by it on 29.11.2006 declaring a total income of Rs. 8,82,90,943/-. In the assessment completed under section 143(3) vide an order dated 26.12.2008, the total income of the assessee was determined by the A.O. at Rs. 9,78,60,471/- after making the following additions:

We have heard the arguments of both the sides and also perused the relevant material available on record. As pointed out by the learned counsel for the assessee from the relevant portion of the impugned order of the Ld. CIT (A), adjournments were sought by the assessee on all the dates on which the appeal was fixed for hearing by him including the last date i.e. 17.03.2017. It appears from the impugned order of the Ld. CIT (A) that he however refused to grant the adjournment as sought by the assessee on the final date fixed on 17.03.2017 by a letter filed well in advance on 15.03.2017 without giving any reason whatsoever to justify the same. As rightly contended by the learned counsel for the assessee, it is thus not a case where the assessee can be said to have not complied with the notices issued by the Ld. CIT (A) and the impugned order passed by the Ld. CIT (A) dismissing the appeal of the assessee ex-parte without giving Assessment Year: 2006-07 M/s. ABC Consultants Pvt. Ltd. proper and sufficient opportunity of being heard to the assessee is in violation of principle of natural justice. Even the learned DR has not been able to dispute this position. We, therefore, set aside the impugned order passed by the Ld. CIT (A) 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. As undertaken by the learned counsel for the assessee, the assessee shall make due compliance before the Ld. CIT (A) and shall extend all the possible cooperation in order to unable the Ld. CIT (A) to dispose of the appeal expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order Pronounced in the Open Court on 8th November, 2017. Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08/11/2017 Biswajit, Sr. PS Copy of order forwarded to: