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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
order
: March 13th, 2020 ORDER
Per J. Sudhakar Reddy, AM:
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-10, Kolkata [‘CIT(A)’ for short] dated 12.09.2018 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2014-15.
After hearing rival contentions, I find that the ld. CIT(A) has passed an ex-parte order. There is violation of principles of natural justice. Hence, I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law. 3. The ld. CIT(A) is directed to dispose off the appeal on merits after giving adequate opportunity of being heard to the assessee. 4. In the result, the appeal of the assessees is allowed for statistical purposes. Kolkata, the 13th March, 2020.