SANJAY KUMAR AGARWAL,KOLKATA vs. ITO, WD-40(3), KOLKATA, KOLKATA

The assessee in the present case is an individual, who filed his return of income for the year under consideration on 29.09.2010 declaring total income of Rs.2,33,377/-. In the assessment completed under section 143(3) vide an order dated 25.03.2013, the total income of the assessee was determined by the Assessing officer at Rs.46,65,045/- after making certain additions/disallowances. ./2015 Assessment year: 2010-2011 Page 2 of 3

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no full compliance on the part of the assessee to the notices issued by him fixing the appeal of the assessee for hearing from time to time, the ld. CIT(Appeals) proceeded to dismiss the appeal of the assessee by his appellate order dated 09.07.2015 passed ex parte. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. Although the ld. counsel for the assessee has submitted that on each and every date of hearing, the Authorized Representative of the assessee appeared before the ld. CIT(Appeals), it is observed that no attempt was made by the Authorized Representative of the assessee to argue the case on merit before the ld. CIT(Appeals) and only adjournment was sought again and again on one pretext or the other. In these facts and circumstances of the case, I am of the view that one more opportunity can be given to the assessee to argue his case on merit in the interest of justice but subject to payment of cost. The assessee is accordingly directed to pay such cost of Rs.2,000/- to the Prime Minister’s Relief Fund and produce the proof of such payment before the Assessing Officer. Subject to the said payment, the impugned order of the ld. CIT(Appeals) passed ex parte is set aside and the matter is restored to the file of the Assessing Officer for deciding the same afresh after giving one more opportunity to the assessee of being heard.

I may clarify that the matter is being restored to the file of the Assessing Officer instead of remitting it back to the ld. CIT(Appeals) keeping in view the specific submission made by the ld. counsel for the assessee that the main additions involved in the case of the assessee are by way of disallowances under section 40(a)(ia) and since the assessee is ./2015 Assessment year: 2010-2011 Page 3 of 3 going to rely on the 2nd Proviso to Section 40(a)(ia), the matter requires verification by the Assessing Officer.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on August 05, 2016.