KISHOREPUR SAMABAY KRISHI UNNAYAN SAMITY LIMITED,NADIA vs. I.T.O., WARD - 41(3), NADIA, NADIA

At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel for the assessee has submitted that the assessee was never informed by his tax expert about the issuance of notices of hearing. That no notices were ever served upon the assessee by way of physical mode. That the non-appearance of the assessee before the CIT(A) was not wilful or intentional, rather, because of the above circumstance. The ld. counsel, therefore, has submitted that the Assessment Year: 2017-18 Kishorepur Samabay Krishi Unnayan Samity Limited assessee may be given an opportunity to present its case before the CIT(A).

The ld. DR has not objected to the same.

In view of the above submission of the assessee, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(A). Accordingly, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case.

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