WEST BENGAL SURFACE TRANSPORT CORPORATION LIMITED ,KOLKATA vs. A.C.I.T.,CIRCLE-11(2), KOLKATA

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals)-4, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 21.06.2019 for the Assessment Year 2013-14.

After hearing rival contentions, we 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 we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 16th April, 2021. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 16.04.2021 Bidhan (P.S.)