ASTRO LEASING & FINANCE CO. PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1), KOLKATA, KOLKATA

At the outset, the ld. Counsel for the assessee submitted before the bench that both these appeals were decided ex-parte by the ld. CIT (A) when the assessee did not file any reply on as many as five dates of hearing allowed by the appellate authority. Finally, the ld. CIT (A) passed ex-parte orders by dismissing the appeals in limine. The ld. AR further submitted that even in the assessment proceedings certain details could not be filed and therefore, the ld. AO proceeded to frame the assessment on the basis of information available on record as well as filed by the assessee. The ld. AR therefore prayed that in the interest of justice and fair

After hearing the rival contentions and perusing the materials available on record, we find that the orders of CIT (A) have been framed ex-parte, deciding the issue on the basis of information available before him. Similarly, the ld. AO framed the assessment based upon the information available in the assessment record as well as in information furnished by the assessee. We note that even before the ld. AO the assessee failed to furnish certain documents/ details as called for by the AO. The assessee has filed an affidavit to this effect before us. After perusing the contents of the affidavit and after taking into consideration the facts on records , we are of the view that the ends of justice would be served if the assessee is given one more opportunity to present its case on merit so that the issues could be decided denovo. Accordingly, we set aside the orders of ld. CIT (A) and restore these appeals to the file of the ld. CIT (A) with a direction to decide these appeals denovo after giving reasonable opportunity of hearing to the assessee.

In the result, both the appeals of the assesseeare allowed for allowed for statistical purposes.