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Income Tax Appellate Tribunal, KOLKATA BENCH ‘SMC’, KOLKATA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra]
ORDER
Per Sonjoy Sarma, JM:
This appeal of the assessee for the assessment year 2012-13 is directed against the order dated 30.01.2024 passed by the ld. Commissioner of Income-tax, Appeals, NFAC, Delhi [hereinafter referred to as ‘the ‘ld. CIT(A)’].
At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is an ex-parte without considering condonation of delay application filed by the assessee and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could not get any opportunity to file its submissions and other relevant details. Thus, the assessee referring to grounds of the appeal, it has prayed that grounds raised in the instant appeal may be restored to the ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of being heard.
Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee.
Sundeep Kedia 4. We have heard the rival contentions and perused the records placed before us. Through grounds, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely passed by dismissing the condonation of delay petition filed by the assessee and the decision part, no finding has been given. As the assessee in the instant case could not file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and it is an ex-parte order. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudication afresh by passing a speaking order after considering the submission made by the assessee and while doing so reasonable opportunity of being heard should be provided to assessee. The assessee is also directed to remain vigilant and file necessary documents in support of its grounds of appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then the ld. CIT(A) may proceed to pass the order in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes.