9911796707
TMI Blog2025 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... nch, Kolkata (Tribunal) in MA/6/Kol/2023 arising out of ITA/1529/Kol/2019 for the assessment year 2012-13. 2. The assessee has raised the following substantial questions of law for consideration :- "a. Whether the said impugned order dated August 23, 2024 passed by the learned Tribunal is wrongful, illegal, arbitrary and bad in law ? b. Whether the learned Tribunal was justified in law in not recalling the ex-parte order passed by the Ld. Tribunal on August 23, 2024 when there was a reasonable cause for non-appearance on the date of hearing of the appeal ? c. Whether, on the facts and in the circumstances of the case, the Ld. Tribunal was justified in dismissing the miscellaneous application when your appellant has appeared on seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee's appeal since the assessee was not represented. What is required to be seen is that whether the conduct of the assessee was so bad that the assessee would not be entitled for any discretionary remedy. 8. We note that when the appeal was filed before the Tribunal during the year 2023, 13.6.2023 was the first date of hearing fixed for the appeal and the assessee was represented. Subsequently the case was adjourned to 21.7.2023. However, the assessee was not represented. The case was further adjourned to 1.9.2023, the assessee was represented and subsequently, on 22.9.2023 the case was adjourned since the Bench of the learned Tribunal was not functioning. Subsequently, the case was listed on 16.2.2023 and adjourned at the assessee's a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee having appeared before the Appellate Authority. Therefore, we are of the view that the assessee should not be left remediless and should be given an opportunity to put forth their case on merits. Since the assessment proceedings were based on judgment assessment, we are inclined to remand the matter back to the Assessing Officer for a fresh consideration. 13. For the above reasons, the order passed by the learned Tribunal, the order passed by the Appellate Authority and the assessment order are set aside and the assessment is restored to the file of the Assessing Officer, who shall complete the assessment after affording an opportunity of personal hearing to the authorized representative of the assessee. The assessee is not ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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