KAMLESH PRASAD GUPTA,KOLKATA vs. I.T.O.,WARD-40(3), KOLKATA

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-12, Kolkata [‘CIT(A)’ for short] dated 05.04.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2015-16.

The ld. CIT(A) passed an ex-parte order on the ground that the assessee has not appeared before him. He did not dispose off the case on merits. 3. Be it as it may, I find that in this case, the issues are such that would require examination of evidences and facts by the AO. The assessee has submitted before me that the matter be restored to the file of the AO as it would enable him to explain the issues in the proper perspective. 4. The ld. DR had no objection to the same. 5. Under these circumstances, I restore the matter to the file of the AO for fresh adjudication on merits in accordance with law after giving the assessee adequate opportunity of being heard.