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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
order : January 15th, 2020 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-14, Kolkata [‘CIT(A)’ for short] dated 26.06.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2014-15.
I have heard Sh. P.K. Ray, ld. Counsel for the assessee and Sh. Jayanta Khanra, JCIT, Sr. DR, on behalf of the Revenue.
There is a delay of 03 days in filing of the appeal. After perusing the application for condonation of delay, I condone the delay and admit the appeal.
The ld. CIT(A) have passed ex parte orders. The assessee as well as the DR submitted that the issue may be restored to the file of the ld. CIT(A) for fresh adjudication on grounds of violation of principles of natural justice. I do so accordingly and set aside the appeal to the file of the ld. CIT(A) for fresh adjudication in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 15th January, 2020.