M/S. KASTURI HOME PVT. LTD.,KOLKATA vs. I.T.O., WARD - 3(1), , KOLKATA

At the outset, the Ld. Counsel for the assessee stated that the First Appellate Authority has passed the order ex-parte dismissing the appeal in liminie when the assessee failed to respond on the various dates given by the First Appellate Authority. The Ld. A.R submitted that even if the assessee, no one was appeared even then Ld. Assessment Year: 2008-09 M/s Kasturi Home Pvt. Ltd. CIT(A) in terms of Section 250(6) of the Act is under obligation to state the point of determination and his decision thereon along with the reasons for taking such decision. However, nothing of the sort has been done by the Ld. CIT(A). Therefore, the assessee may kindly be given one more opportunity of presenting its case before the Ld. CIT(A).

The Ld. D.R on the other hand relied on the order of authorities below by submitting that the assessee was not co-operative before the appellate authority however left the issue to the wisdom of the Bench.

After hearing the rival contentions and perusing the material on record including the provisions of section 250(6), we note that the Ld. CIT(A) has dismissed the appeal in liminie without conforming to the provisions of Section 250(6) which requires the Ld. CIT(A) to state the point for determination, decision thereon and reasons for arriving at such decision however the order has been passed in violation of said section. Under the circumstances, we are of the view that the ends of justice could be well served if the issue is restored to the file of Ld. CIT(A) to decide the same on merit after affording the reasonable opportunity of hearing to the assessee.

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