M/S EDAPALLY VADAKKUMBHAGAM SERVICE CO-OP BANK LTD NO 1431,KOCHI vs. ITO WARD 1(5) , RANGE 1, NON CORPORATE, KOCHI

At the outset, the Ld. AR of the assessee drew our attention to the order of the Ld. CIT(A)/NFAC dismissing the appeal is an ex-parte order and passed only on the ground that even though the matter was listed for two (2) days on 15.02.2021 and 19.12.2022, the assessee failed to respond by observing “till date nothing has been heard from the assessee/appellant on the deficiencies and question raised vide letter dated on 26.02.2021”. According to the Ld. CIT(A), since no explanation whatsoever has been offered by the assessee to justify its claim/grounds of appeal, he was of the opinion that the assessee is not interested in adjudication of the appeal it filed. Therefore, he dismissed the appeal. In this regard, the Ld. AR drew our attention to the written submission filed before the Ld. CIT(A) on 19.12.2022 which was uploaded in the income tax portal which fact stands proved by filing of acknowledgment No. 852236631191222 which is found placed at page no. 21 of the PB. Therefore, the reasons given by the Ld. CIT(A) for dismissing the appeal ex-parte qua the assessee cannot be countenanced. And after perusal of the acknowledgement (supra) filed by assessee, even the Ld. DR could not controvert the fact that assessee had in-fact filed the written submission/documents before the SP. NO. 12/Coch/2023 A.Ys. 2011-12 M/s.Edappally Vadokkumbhagom Ld. CIT(A) on 19.12.2022, [when the matter was fixed for last hearing before the Ld. CIT(A)]. In the light of the aforesaid crucial facts, the impugned order of Ld. CIT(A) suffers from the vice of non- application of mind. And therefore, the impugned order is set aside and the appeal is restored back to the file of the Ld. CIT(A)/NFAC; and the Ld. CIT(A) is directed to decide the appeal as per sub-section (6) of section 250 of the Act after hearing the assessee.