9911796707
TMI Blog2016 (12) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... esh after giving an opportunity of being heard to the assessee. - ITA No. 637/Kol/2016 - - - Dated:- 19-10-2016 - Hon ble Shri N.V.Vasudevan, JM And Dr.Arjun Lal Saini, AM For the Appellant : Miss Komal Agarwal, Advocate For the Respondent : S.M.S.Tauheed, JCIT ORDER Per Dr.Arjun Lal Saini, AM The captioned appeal filed by the assessee pertaining to A.Y.2007-08, is directed against the order passed by the Commissioner of Income Tax (A)-21, Kolkata in Appeal No.1311/ITO, Wd-45(2)/CIT(A)-21/Kol/14-15, dated 25.01.2016, which in turn arises out of an order passed by the Ld. Assessing Officer u/s 143(3) of Income Tax Act, 1961 (in short, the Act) dated 16.12.2009. 2. The facts of the case are as stated in brief. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y manner. As per practice the appeal should be disposed on merits instead of being dismissed in limine but in the given facts and circumstances of the instant appeal, it is apparent that the appellant is not interested in pursuing the appeal and therefore the instant appeal is dismissed. 4. Not being satisfied with the order of the ld. CIT(A), the assessee is in further appeal before us and has taken the following grounds of appeal. 1. That on the facts and circumstances of the case the Ld. CIT(Appeals) disposed of the appeal for nonappearances but the delay was on account of the Authorised Representative on whom the assessee was absolutely reliant on him, the appellant was not aware of the default of the Representative. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR and the default committed by the AR of the assessee. The assessee fully relied on his AR but he neither submitted any written submission before the ld. CIT(A) not he appeared personally before the ld. CIT(A) and this has resulted into a great loss in the hands of the assessee, and consequent result was the ld. CIT(A) passed an exparte order against the assessee. The assessee submitted before us that an opportunity should be given to him to present before the ld. CIT(A) and he requested to remit the case back to the file of ld. CIT(A). 6. On the other hand, the ld. Departmental Representative for the revenue has primarily reiterated the stand taken by the AO and the ld. CIT(A) which we have already noted in our earlier para, and is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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