M/S NORTHCITY OVERSEAS PVT. LTD.,KOLKATA vs. ITO, WARD-1(2), KOLKATA

आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Northcity Overseas Private Income Tax Officer, Ward-1(2), Limited Vs Kolkata C/o. Agarwal Viswanath & Associates 133/1/1A, S.N. Banerjee Road Pushkal Bhawan 3rd Floor Kolkata - 700013 PAN : AAECN2667B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri K.K. Goswami, Advocate Revenue by : Shri Jayanta Khanra, JCIT सुनवाई क" तार"ख/Date of Hearing : 19/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 23/05/2022 आदेश/O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER :

The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-17, Kolkata (hereinafter the “ld. CIT(A)”), dt. 19/02/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act”), for Assessment Year 2012-13.

Assessment Year: 2012-13 M/s. Northcity Overseas Private Limited 2 3. After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice.