FIBRES AND FABRICS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(2), KOLKATA

At the outset, the ld. Counsel for the assessee submitted that the order in this case by the ld. AO was passed ex-parte and similarly the appeal of the assessee was dismissed in limine as ex-parte by first appellate authority when the assessee failed to appear on the various dates of hearing. The ld. AR submitted that the notice could not be served on the assessee and therefore, the hearings before the ld. CIT

At the time of hearing, the ld. Counsel for the assessee filed before us the copy of the Paper Book comprising various evidences which could not be filed before the ld. AO as well as before ld. CIT (A) and also filed the application for admission of these evidences with a prayer to accept and admit the same with the prayers that the matter be restored to the file of the ld. AO for doing necessary verification and examination thereof.

The ld. DR on the other hand admitted that the appeal was decided ex-parte before both the authorities.

After hearing the rival contentions and perusing the material available on record, we find that the assessment as well as appellate order were passed ex-parte when the assessee failed to appear on the given dates of hearing. Now, the assessee has filed the additional evidences before us under rule 46A of the ITAT Rules. We have gone through the facts and find that these evidences are important for deciding the issues involved in the present appeal. Therefore, in the interest of justice, we are inclined to set aside the order of ld. CIT (A) and restore the appeal to the file of the ld. AO along with the evidences with a direction that the denovo adjudication may be made after taking into account of these evidences. Needless to say that the

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