AAR COMMERCIAL COMPANY LIMITED [SINCE MERGED WITH GALLANT ISPAT LIMITED (FORMERLY KNOWN AS GALLANTT METAL LIMITED)],GORAKHPUR, UTTAR PRADESH vs. D.C.I.T., CIRCLE - 3(1), KOLKATA, KOLKATA

At the outset, the ld. Counsel for the assessee pointed out that the appellate order by the ld. CIT (A) has been passed ex-parte, when the assessee failed to respond on the various dates of herring. The reasons cited by the ld. Counsel for the assessee was that the Senior Accountant of the associated concern, who is looking after the taxation matter of the assessee, who used to access the email of the

The ld. DR on the other hand left the issue to the wisdom of the Bench.

After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) passed ex-parte order when assessee failed to respond the various notices issued by the appellate authority. We note that the notices issue to the assessee could not accessed as the person who was handling the tax issues and accessing the emails of the assessee has left the job. Considering the facts and circumstances, we are inclined to restore the appeal to the file of the ld. CIT (A) with a direction to decide the same denovo on merit after affording a reasonable opportunity of being heard to the assessee.

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