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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy, 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) – 7, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 01/07/2019, for the Assessment Year 2012-13.
Heard rival contentions. After perusing the order passed by the ld. CIT(A), I 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 in accordance with law. Hence I 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 the principles of natural justice
In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th day of February, 2020. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 19.02.2020 {SC SPS}
Assessment Year: 2012-13 Playzone Games Private Limited Copy of the order forwarded to: opy of the order forwarded to:
1. 1. Playzone Games Private Limited Playzone Games Private Limited Mangalam Building Block-A Room No. 201 24, Hemanta Basu Sarani Kolkata – 700 001 2. Income Tax Officer, Ward-5(2), Kolkata 5(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.