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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri A.T. Varkey & Shri Waseem Ahmed
Appearances by: Shri S. Jhajharia, A.R. for the assessee Shri Pinaki Mukherjee, JCIT, Sr. D.R., for the Department Date of concluding the hearing : December 08, 2016 Date of pronouncing the order : December 15, 2016
O R D E R Per Shri A.T. Varkey, J.M.:
This is an appeal preferred by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 21.03.2016 for the assessment year 2009-10.
At the outset itself the ld. A.R. of the assessee pointed out that it is an ex-parte order passed by the ld. CIT(A) without hearing him. According to him, the A.R. appeared on 30.01.2015 and sought adjournment to 18.02.2015 and thereafter he sought adjournment to 3.3.2015. However, according to the ld. CIT(Appeals), neither anybody appeared nor any reply was received from the assessee on the date of hearing on 03.03.2015. Thereafter the ld. CIT(Appeals) has taken note that after fixing the appeal for hearing on 2-3 occasions, none was appeared, therefore, the ld. CIT(Appeals) had no other alternative but to dismiss the appeal.
We have heard the arguments of both the sides and also perused the relevant material available on record. We find that despite the issue of notices, the ld. A.R. could not attend the hearing on several occasions. The assessee cannot be penalized for any ./2016 Assessment Year: 2009-2010 Page 2 of 2 inaction on the part of the ld. A.R. So in the interest of justice and fairness, we are inclined to set aside the impugned order of the ld. CIT(A) and direct the ld. CIT(A) to decide the matter on merit in accordance to law after hearing the assessee. The assessee is also directed to co-operate in the appellate proceedings before the ld. CIT(A).
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on December 15, 2016.