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Income Tax Appellate Tribunal, “B”
Before: Shri P. M. Jagtap, Vice- & Shri Partha Sarathi Choudhury
order : November 17, 2021 ORDER Shri Partha Sarathi Choudhury, Judicial Member: This appeal preferred by the assessee emanates from the order of Ld. CIT(A)-17, Kolkata u/s 250 of the Act dated 16.09.2019 for the assessment year 2012-13 as per the grounds of appeal
on record.
2. In this case, none appeared for the assessee. The submissions of the Ld. DR were recorded and the case was heard on records. That on perusal of the order of the Ld. CIT(A), it is noticed that it is an ex parte order passed by the First Appellate Authority. The rights and liability of the parties herein are yet to be adjudicated by him on merits. That the Income Tax legislation is a welfare legislation, it is appropriate to provide one more opportunity to the assessee so that he may produce relevant details/evidences before the Ld. CIT(A) and represent their case on merits. The Ld. CIT(A) shall accordingly re-adjudicate the matter as per law complying with the principle of natural justice. In view thereof, we set aside the order of the Ld. CIT(A) and remand the matter back to the file accordingly.
Assessment Year: 2012-13 Karunamoyee Trade Link Pvt. Ltd.
In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 17.11.2021.