M/S GREEN MERCHANTS PVT. LTD.,KOLKATA vs. THE ITO, WD-1(1), KOLKATA, KOLKATA

None appeared on behalf of the assessee when the case was called for hearing. We, therefore, decided to dispose of the appeal after hearing the ld. D.R. and perusing the material available on record. We find that Ground No. 2 of the assessee’s appeal is against the ex-parte order passed by the ld. CIT(Appeals), which, according to the assessee, is in violation of the principle of natural justice. We have heard the ld. D.R. and perused the record. We find that the ld. CIT(Appeals) fixed the case on 08.01.2016 and 29.03.2016 and thereafter he decided the matter on30.03.2016. According to the ld. CIT(Appeals), the notice of hearing has been returned with a postal remark “not known and left”. According to the ld. CIT(Appeals), the assessee is not serious in pursuing the appeal, therefore, he was of the considered opinion not to interfere with the order ./2016 Assessment Year: 2007-2008 Page 2 of 2 passed by the Assessing Officer and dismissed the appeal preferred by the assessee. We are of the considered opinion that the assessee’s appeal should have been heard on merit and the legal and factual issues that has been raised by the assessee should have been adjudicated by a speaking order. Without doing so, the valuable appellate right of the assessee is lost, which should not affect the rights of the assessee. We are of the considered opinion that the assessee’s appeal should be heard on merit and, therefore, we set aside the order of the ld. CIT(Appeals) and remit the matter back to the ld. CIT(Appeals) with a direction that he must adjudicate the issue on merit in accordance with law after hearing the assessee and by passing a speaking order.

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