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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
None अपीलाथ� क� ओर से/By Appellant Shri Jayanta Khanra, SR-DR ��यथ� क� ओर से/By Respondent 04-02-2020 सुनवाई क� तार�ख/Date of Hearing 14-02-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income-tax (Appeals)-Burdwan’s order dated 23.09.2019 passed in case No.99/CIT(A)/Asl/ITO/Wd-2(3)/Bwn/2014-15, involving proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’.
Case called twice. None appears at the assessee’s behest. The registry has already sent an RPAD notice dated 03.12.2019. It is accordingly proceeded ex parte. The case is now taken up for adjudication on merits.
I have heard Mr. Khanra, learned senior departmental representative and perused the case file with his able assistance. It is noticed at the outset that the Swadhin Vs. ITO Wd-2(3), BWN. Page 2 CIT(A) has passed his lower appellate order ex parte without discussing merits of the issue(s) u/s 10(23C)(iiiad) of the Act thereby disallowing / adding the amount in issue of ₹9,02,230/-. I therefore deem it appropriate to restore the issue back to CIT(A) for afresh adjudication as per law within three effective opportunities of hearing to the assessee.