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Income Tax Appellate Tribunal, ‘D’ BENCH
Before: Shri M.Balaganesh & Shri S.S.Viswanethra Ravi
This appeal by the assessee is directed against the order dated 30/06/2016 passed by the Commissioner of Income Tax(Appeals),9, Kolkata for the assessment year 2006-07.
The only issue is to be decided in this appeal as to whether the CIT-A is justified in passing ex parte order without considering the adjournment petition as filed before him in the facts and circumstances of the case.
The assessee is an individual and filed return of income declaring at Rs.11,72,180/-. Accepting the same an order u/s. 143(3) of the Act was passed on 18-09-08. Thereafter, it was re-opened u/s. 147 and the AO found that there was under assessment to the extent of Rs.1,35,979/-. Accordingly, the same was added to the total income of the assessee. Sarda Mehra 1
Against which the assessee preferred an appeal before the CIT-A. According to CIT-A the assessee filed an adjournment application on 24- 06-2016 and on such application the case was adjourned to 29/06/2016. No one appeared representing the assessee on 29-06-2016. In view of the same, the CIT-A confirmed the order of the AO by passing an ex parte order.
Before us the ld. AR submits that he was engaged to prosecute the case before the CIT-A. But unfortunately, he could not represent the case on 29-06-2016 due to his ill health and to that effect an affidavit dt. 29- 11-2016 deposing the fact as was stated in the above said adjournment petition as filed before CIT-A.
The Ld. DR vehemently relied on the orders of the lower authorities.
Heard rival submissions of both the parties and perused the material available on record. We find that the CIT-A passed his order confirming the additions made by the AO without considering the adjournment application as filed on 24-06-2016 before him. We also find that the CIT-A passed ex parte order as there was no representative on behalf of the assessee to prosecute the case. We also find that the CIT-A has not offered the assessee sufficient opportunity of hearing to represent the case properly. This is not justified in the eyes of law. In such circumstances in the interest of justice and taking into consideration the submission as submitted by the Ld.AR before us, we deem it fit and proper to remand the appeal to the file of CIT-A for fresh adjudication. The assessee shall be at liberty to file/produce evidences, if any to substantiate his claim and shall co-operate with the CIT-A in appellate proceedings. Accordingly, the grounds raised by the assessee are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose. 8.
ORDER PRONOUNCED IN OPEN COURT ON 07-12-2016 Sd/- Sd/- M.Balaganesh S.S. Viswanethra Ravi Accountant Member Judicial Member Dated 07/12/ 2016 Copy of the order forwarded to: 1. The Appellant/assessee: Sarda Mehra P-22 CIT Road, Kolkata-14. 2 The Respondent/department: The ACIT, Cir-31. 10B, Middleton Row, Kolkata. 3 /The CIT(A) 4.The CIT DR, Kolkata Bench 5.