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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy, Hon’ble & Sri S.S. Godara, Hon’ble
order : November 25th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 12, Kolkata, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 01/04/2019, for the Assessment Year 2014-15.
2. After hearing rival contentions and on 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.
In the result, appeal of assessee is allowed for statistical purposes. Kolkata, the 25th day of November, 2020. Sd/- Sd/- [J. Sudhakar Reddy] [S. S. Godara] Judicial Member Accountant Member Dated : 25.11.2020 {SC SPS}
Assessment Year: 2014-15 M/s. Panditpur Samabay Krishi Unnayan Samity Ltd M/s. Panditpur Samabay Krishi Unnayan Samity Ltd. Copy of the order forwarded to: 1. M/s. Panditpur Samabay Krishi Unnayan Samity Ltd M/s. Panditpur Samabay Krishi Unnayan Samity Ltd Dhubalia, Krishnanagar Nadia (W.B.) - 741140
Asstt. Commissioner of Income Tax, Circle Asstt. Commissioner of Income Tax, Circle-41, Nadia 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.