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Income Tax Appellate Tribunal, KOLKATA ‘C(SMC
Before: Shri P.M. Jagtap
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-12, Kolkata dated 08.09.2015 passed ex parte dismissing the appeal of the assessee.
The assessee in the present case is an individual, who is engaged in the business of transportation and trading of fertilizers and pesticides. The return of income for the year under consideration was filed by him on 02.10.2008 declaring total income of Rs.11,40,993/-. In the assessment completed under section 143(3) vide an order dated 31.12.2010, the total income of the assessee was determined by the Assessing Officer at Rs.22,54,242/- after making certain additions/disallowances. ./2015 Assessment year: 2008-2009 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) challenging the various additions/disallowances made by the Assessing Officer to his total income. Since there was no 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) dismissed the appeal of the assessee by his appellate order dated 08.09.2015 passed ex parte. Aggrieved by the said 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. The ld. Authorized Representative of the assessee, Shri Sadhan Kumar Modak, Advocate, who represented the case of the assesee before the ld. CIT(Appeals), has filed an affidavit before me explaining the non-compliance before the ld. CIT(Appeals) as under:- “(1) That on 08.07.2015, I attended before the ld. CIT(A)- 12, Kolkata in connection with the appeal matter of Sri Paresh Nath Singha which was re-fixed on my request to 30.07.2015. Since relevant details etc. and write up could not be made ready I sought an adjournment and it was re- fixed on 07.09.2015.
(2) That due to some physical ailment I was unable to attend on 07.09.2015 before the ld. CIT(A)-12, Kolkata as I was unable to move due to distance of about 120 Kms. And accordingly attended on 08.09.2015 when I was handed over appellate order dated 08.09.2015.
(3) That non-appearance on my part on 07.09.2015 before the ld. CIT(A) was not wilful. I did attend on the next day when I was served with appellate order passed on 08.09.2015.
(4) That I pray that the matter may kindly be remitted back to the ld. CIT(A)-12 for re-hearing of the appeal. I undertake to attend before the ld. CIT(A) as and when the hearing is fixed”.
./2015 Assessment year: 2008-2009 Page 3 of 3 Keeping in view the averments made by the Authorized Representative of the assessee in the affidavit as above, I am satisfied that there was a sufficient cause for the non-appearance on behalf of the assessee before the ld. CIT(Appals) when his appeal was fixed for hearing from time of time. I, therefore, set aside the impugned order passed by the ld. CIT(Appeals) dismissing the appeal of the assessee ex parte and remit the matter back to him for deciding the appeal of the assessee afresh on merit after giving one more opportunity of being heard to the assessee. As undertaken in the affidavit filed before me, the assessee shall not seek any adjournment and extend all the possible cooperation to the ld. CIT(Appeals) in order to enable him to dispose of the appeal expeditiously.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.