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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble & Shri S.S. Godara, Hon’ble]
order : February 19th, 2020 O R D E R Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 09, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 29/03/2019, for the Assessment Year 2013-14.
Heard rival contentions. After 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. The ld. CIT(A) has not disposed off the case on merits. This is not permissible under 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 violation of principles of natural justice
In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th day of February, 2020. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 19.02.2020 {SC SPS}
Assessment Year: 2013-14 M/s. Sen & Singh Engineers Copy of the order forwarded to: opy of the order forwarded to:
1. 1. M/s. Sen & Singh Engineers M/s. Sen & Singh Engineers 355/1, Upen Banerjee Road Parnasree Kolkata – 700 060 2. Asst. Commissioner of Income Tax, Circle Commissioner of Income Tax, Circle-31, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.