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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : May 01, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 24.11.2022 of the Commissioner of Income Tax (Appeal)-21, Kolkata [hereinafter referred to as the ‘CIT(A)’] passed in Kolkata-21/10435/2016-17 u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the ld. counsel for the assessee has brought our attention to the impugned order of the CIT(A) to submit that the same was an ex parte order. The ld. counsel has further brought our attention to the acknowledgement for filing of application for adjournment to submit that on the date of hearing the assessee had filed an adjournment application. However, the ld. CIT(A) without considering the Assessment year: 2012-13 Jagadhatri Tracon Pvt. Ltd same has passed the impugned ex parte order. The ld. counsel has submitted that in the interest of justice, the assessee may be given an opportunity to present his case before the CIT(A). The ld. DR has not objected to the same.
In view of the above discussion, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the ld. CIT(A) will give proper opportunity to the assessee to present his case.