Mahaveer Trading Company… vs DCIT | ITAT Kolkata 2016

Income Tax Appellate Tribunal, KOLKATA ‘A(SMC

Before: Shri P.M. Jagtap

Date of concluding the hearing : August 11, 2016 Date of pronouncing the order : September 02, 2016

O R D E R This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-Jalpaiguri dated 19.06.2014 passed ex parte dismissing the appeal of the assessee for non- prosecution.

I have heard the arguments of both the sides and also perused the relevant material available on record. It is observed that the appeal of the assessee was fixed for hearing by the ld. CIT(Appeals) on 19.03.2014. As stated by him in his impugned order, the assessee, however, neither appeared on the said date nor filed any application for adjournment. The ld. CIT(Appeals), therefore, proceeded to dismiss the appeal of the assessee for non-prosecution.

At the time of hearing before me, the ld. counsel for the assessee has submitted that an application in writing was filed by the assessee with the Office of the ld. Commissioner of Income Tax (Appeals), ./2014 Assessment year: 2010-2011 Page 2 of 2 Jalpaiguri on 19.03.2014 seeking adjournment. A copy of the said application is also placed on record at page no. 1 of the paper book, which clearly shows that adjournment was sought by the assessee of the hearing fixed on 19.03.2014 by filing an application in writing, which was duly received by the Office of the ld. CIT(Appeals), Jalpaiguri on 19.03.2014. It appears that the ld. CIT(Appeals), however, has not taken cognizance of the said application and dismissed the appeal of the assessee by his impugned order passed ex parte for non-prosecution, which is in clear violation of principle of natural justice. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) ex parte and remit the matter back to him for deciding the appeal of the assessee afresh on merit after giving the assessee proper and sufficient opportunity of being heard.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on September 02, 2016. Sd/- (P.M. Jagtap) Accountant Member Kolkata, the 2nd day of September, 2016 Copies to : (1) M/s. Mahaveer Trading Company, 70, N.N. Road, P.O. & Dist. Cooch Behar-736 101, W.B. (2) Deputy Commissioner of Income Tax, Circle-2, Jalpaiguri, P.O. Jalpaiguri, West Bengal

MAHAVEER TRADING COMPANY,COOCHBIHAR vs. DCIT, CIR-2, JALPAIGURI, COOCHBIHAR