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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
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 (Exemption) – Kolkata, (hereinafter the “ld.CIT(E)”), passed u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 (the ‘Act’), dt. 30/12/2019.
After hearing both the parties we find the ld. CIT(E), has passed an ex-parte order. The ld. Counsel for the assessee demonstrated that it was prevented by sufficient cause from appearing before the ld. CIT(E). The notice of hearing was not received by it. The principles of natural justice have been violated in this case.
Under these circumstances, we set aside the matter to the file of the ld. CIT(E), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th day of February, 2020.