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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Godara
order : February 19th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 17, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 19/07/2019, for the Assessment Year 2010-11.
2. Heard rival contentions. On 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 dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in 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 violations of the principles of natural justice.
In the result, appeal of 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: 2010-11 M/s. Intellectual Securities Pvt. Ltd. M/s. Intellectual Securities Pvt. Ltd Copy of the order forwarded to: 1. M/s. Intellectual Securities Pvt. Ltd M/s. Intellectual Securities Pvt. Ltd 277, B.B. Ganguly Street Room No. 306 3rd Floor Kolkata – 700 012
Income Tax Officer, Ward-1(2), Kolkata 1(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.