ITEMAX ENGINEERING SERVICES PVT. LTD.,BARDHAMAN vs. DCIT, CIR-2(1), KOLKATA, KOLKATA

This appeal of the assessee for the assessment year 2012-13 is directed against the order dated 31.08.2018 passed by the ld. Commissioner of Income-tax (Appeals) – 1, Kolkata [hereinafter referred to as ‘the ld. CIT(A)].

At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(A) has decided the appeal of the assessee ex- parte. Since the assessee did not receive any notice from the ld. CIT(A) regarding hearing of the case. As such could not file its submission in order to substantiate its claim before him. Similarly, the assessment order passed against the assessee is an ex-parte orer u/s 144 of the Act. The ld. Counsel submitted that assessee’s submission were not considered by the ld. CIT(A), therefore, this appeal of the assessee was not decided on merits of the case before the ld. CIT(A).

After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided without considering the submission on papers, although those were required to be submitted by the assessee at the time of hearing before the authorities below in income tax web portal and in the interest of justice and fairplay, the assessee deserves to be given one more opportunity to defend its case before the AO on merits. Accordingly we restore the appeal to the file of the AO with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously, we also direct the assessee to cooperate in the disposal of this appeal.

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