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Income Tax Appellate Tribunal, “C”, BENCH KOLKATA
Before: SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM
BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं/ (�नधा�रण वष� / Assessment Year: 2012-13) Rotomac Electricals Pvt. Ltd. Vs. DCIT, Circle-8(2), Kolkata. 105, 2nd Floor, Park Street, Kolkata – 700016. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR2962E (Appellant) .. (Respondent) Appellant by : Shri Soumitra Choudhury, Advocate Respondent by : Shri Suprito Pal, JCIT सुनवाई क� तार�ख/ Date of Hearing : 24/02/2020 घोषणा क� तार�ख/Date of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-1, Kolkata’s order dated 23.03.2018 in case no.452/CIT(A)-1/Range-2/2015-16 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Heard both the parties. Case file perused.
It transpires at the outset that the CIT(A)’s lower appellate order confirming the Assessing Officer’s action making various disallowances/additions; has been passed ex parte without framing points of determination followed by a detailed adjudication thereupon as contemplated u/s 250(6) of the Act. Learned CIT-DR invited our attention to page 4 in the lower appellate order that the CIT(A) has given various opportunities of hearing to the assessee. We notice therefrom that the assessee/its authorized representative had been suffering from slip disc ailment which probably formed reasons of its non-appearance in therein. Be as it may, keeping in mind the fact there is no adjudication on merits in lower appellate proceedings, we deem it appropriate to restore the assessee's instant lis back to the CIT(A) for afresh innings. The assessee or its authorized representative shall appear before the CIT(A) on or before 31.07.20.
This assessee’s appeal is allowed for statistical purposes.
Order is pronounced in the open court on 28.02.2020.