NOPANY IMPEX(P) LIMITED,KOLKATA vs. ITO, WARD1(2), KOLKATA, KOLKATA

This is an appeal preferred by the assessee against the Order of the Ld. CIT(A)-1 Kolkata dt. 11.05.2016 for the AY 2002-03.

None has appeared on behalf of the assessee, however, we note that the assessee has assailed the decision of the Ld. CIT(A) on the ground that there was reasonable cause for non-appearance before the Ld. CIT(A) and, therefore, the ex-parte order ought not to have been passed.

We have heard the DR and have perused the records. We find that the impugned order is an ex-parte order and the matter was initially fixed on 20.02.2014, and thereafter on 10.05.2016 and then the impugned order was passed. We take note that the appeal was fixed only twice and that the Ld. CIT(A) has decided the matter not on merits. The assessee has the statutory right to file an appeal before the Ld. CIT(A) against the order of the AO. The Appellate proceedings will become meaningless unless the Ld. CIT(A) passes orders on Nopany Impex (P) Ltd. A.Yr.2002-03 merits of course the assessee should diligently follow up the appeal during the date fixed for hearing by the Appellate Authority. We note that the Ld. CIT(A) has fixed the matter only on 20.02.2014 and on 10.05.2016 before passing the ex-parte order.

In the fact and circumstances of the case, we feel that in interest of justice the assessee should be given an opportunity to place its case before the Ld. CIT(A) and plead its appeal before him, and so we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) to decide the appeal afresh after hearing the assessee on merits and pass a speaking order. In the result the appeal is allowed for statistical purpose.