KARIKISH VYAPAAR PVT LTD.,KOLKATA vs. ITO, WD-3(3), KOLKATA, KOLKATA

The assessee in the present case is an Investment and Trading Company. The return of income for the year under consideration was filed by it on 04.11.2006 declaring total income of Rs.2,18,010/-. In the assessment completed under section 143(3) vide an order dated 11.12.2008, total income of the assessee was computed by the Assessing Officer at Rs.3,13,305/- after making addition, inter alia, on account of disallowance under section 14A. Against the order of the Assessing Officer, an appeal was preferred by the assessee before the ld. CIT(Appeals), who dismissed the same by his appellate order passed ex parte for non-prosecution on the part of the assessee. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal. ./2015 Assessment year: 2006-2007 Page 2 of 3

I have heard the arguments of both the sides and also perused the relevant material available on record. At the time of hearing, the ld. Counsel for the assessee has submitted that the assessee could not appear on the three dates of hearing given by the ld. CIT(Appeals) due to communication gap and there was thus sufficient cause for the non- appearance on the part of the assessee before the ld. CIT(Appeals). Moreover, it is observed that the ld. CIT(Appeals) vide his impugned order passed ex parte has dismissed the appeal of the assessee in limine for non-prosecution on the part of the assessee without going into the merits of the issues raised therein. As per the specific provisions contained in sub-section 6 of section 250, it is incumbent upon the ld. CIT(Appeals) to pass an order disposing of the appeal of the assessee in writing stating therein the points for determination, the decision thereon and the reason for the decision. The impugned order passed by the ld. CIT(Appeals) thus is not in accordance with the provisions of law. I, therefore, set aside the impugned order of the ld. CIT(Appeals) and remit the matter back to him for disposing of the appeal of the assessee for the year under consideration afresh on merit after giving one more opportunity to the assessee of being heard. As undertaken by the ld. Counsel for the assessee, the assessee shall comply with the notices issued by the ld. CIT(Appeals) and shall extend full cooperation to the ld. CIT(Appeals) in order to enable him to dispose of the appeal expeditiously without any further delay.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on February 10, 2016.