Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : February 22, 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 21.09.2022 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’).
At the outset, Ms. Khushaboo Rai, the ld. AR of the assessee has brought to our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. Counsel for the assessee has further invited our attention to the grounds of appeal
to submit that the assessee did not receive any notice of hearing from the CIT(A). That the assessee came to know about deficiency letter and three notices of hearing issued by the CIT(A) from the appellate order only. That the Assessment year: 2012-13 M/s S. K. Fintex Pvt. Ltd absence of the assessee before the CIT(A) was not intentional. She has further submitted that the assessee may be given an opportunity to present its case before the CIT(A).
3. The ld. DR has not objected to the same.
4. In view of the above, considering the principles of natural justice, 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 CIT(A) will give proper opportunity to the assessee to present its case.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.