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Income Tax Appellate Tribunal, RANCHI BENCH, E-Court at KOLKATA
Before: Sri J. Sudhakar Reddy
order
: January 13th, 2021 ORDER
Per J. Sudhakar Reddy, AM:
This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals), Ranchi [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 18.12.2018 for the Assessment Year 2013-14.
None appeared on behalf of the assessee. I find that the ld. CIT(A) has passed an ex-parte order. He has not disposed off the appeal on merits. Such dismissal for non- prosecution is not permissible in law. 3. The ld. D/R submitted that the issue may be restored to the file of the ld. CIT(A) as there was violation of principles of natural justice. 4. Under these circumstances I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.
Assessment Year: 2013-14 Shiv Ratan Sahu. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 13th January, 2021.