M/S FABTECH INDUSTRIES,KOLKATA vs. ITO, WD-49(2), KOLKATA, KOLKATA

आदेश /O R D E R

PER Waseem Ahmed, Accounting Member:-

By way of this stay petition the assessee seeks stay of assessment proceedings in pursuance to order.

S.P No.41/Kol/2015 & A.Y.2010-11 M/s Febtech Inds. v. ITO Wd-49(2) Kol. Page 2 2. The facts of the case are that the assessment was made by the AO, creating a demand of tax on the assessee for the above said amount. The assessee preferred an appeal to CIT(A) who dismissed the appeal by passing an ex-parte order. Aggrieved, assessee preferred second appeal before us by filing appeal in ITA No.1237/Kol/2015 on dated 28.09.2015. There was pressure for the recovery of the demand of tax from Revenue on the assessee therefore the assessee filed this application for the stay of the tax demand. We find from the records and submission of assessee that the ld. CIT(A) has not adjudicated the appeal on merits. Therefore we rejected the stay application of the assessee and decided to hear the appeal. Both the ld. AR and ld. DR raised no objection on the matter of hearing of appeal. At the outset we found that the ld. CIT(A) has passed ex-parte order, therefore in the interest of justice and fair play, we deemed it fit to restore the file to ld. CIT(A) for fresh adjudication as per law after giving reasonable opportunity to the assessee. It is also important to note that the assessee should co-operate in the appellate proceedings. Hence the ground of appeal of the assessee is allowed for statistical purpose.