KARNADEB SANTRA,SOUTH TWENTY FOUR PARGANAS vs. ACIT, CIRCLE - 26(1), KOLKATA, KOLKATA

At the time of hearing of the appeal it was candidly submitted by the Learned counsel appearing for the assessee that the assessee could not appear before the Ld CITA on the dates fixed for hearing of the appeal and thus was finalised ex-parte upholding Assessment Year: 2017-18 Karnadeb Santra the addition made by the Ld. AO. The Ld. Ld. CIT(A) however, has not decided the appeal on merit. In that view of the matter, the Ld AR prayed for further opportunity to represent the case of the assessee effectively before the authorities below. Such prayer made by the Ld. AR has not been opposed by the Ld. DR with all his fairness.

Having heard the Learned Counsels appearing for the parties and having regard to the facts and circumstances of the case as we find the appeal has been dismissed ex- parte since none appeared on behalf of the assessee before the Ld CITA that too, not even on merit in terms of Section 254(6) of the Act, the assessee be given a further opportunity to represent its case before the authorities below particularly before the Ld. CIT(A) for the ends of justice.

We, therefore, remit the issue to the file of the Ld. CIT(A) to decide the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee is not co-operating with the Ld. CIT(A), the said authority would be at liberty to pass orders strictly in accordance with law. With the aforesaid observations the assessee’s appeal is allowed for statistical purposes.

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