ORR DIGNAM & CO.,KOLKATA vs. ITO, WD-54(4), KOLKATA, KOLKATA

The only effective issue in both the appeals of assessee is to be decided by us as to whether the CIT-A justified in passing ex parte order without affording sufficient opportunity of hearing to the assessee in the facts and circumstances of the case. & 1470/Kol/16 M/s. Orr Dignam & Co. 1

The ld.AR submits that the assessee challenged the order of the AO passed u/s. 143(3) of the Act before the CIT-A. The assessee did not receive some of the notices issued by the CIT- A and for some of the notices the assessee appeared and sought adjournment. The CIT-A without giving further opportunity decided the issue(s) on merits by an ex parte order. Thus, the ld.AR of the assessee submits that one more opportunity may be afforded to assessee to contest the grounds of appeal as raised before the CIT-A and urged to remand the matter to his file for considering the same afresh.

Heard rival submissions and perused the material available on record. We find that the CIT-A issued many notices fixing the hearing on 14-08-2015 and 09-11-2015. It is noticed that the assessee filed a letter seeking adjournment. Thereafter, the assessee filed adjournment petitions from time to time. Taking into considerations the submissions of the ld.AR and in the interest of justice, we remit the issue to the file of the CIT-A to decide the same afresh after giving the assessee adequate opportunity of hearing and to pass an order as per law. The assessee is also directed to appear before the CIT-A to prosecute its case properly without seeking any adjournment. & 1470/Kol/16 M/s. Orr Dignam & Co. 2

In the result, the appeals of assessee are allowed for statistical purpose.