VIVEK PHUMRA,KOLKATA vs. I.T.O.,WARD-31(4), KOLKATA

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-09, Kolkata [‘CIT(A)’ for short] dated 30.04.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2010-11.

After hearing rival contentions I find that the ld. CIT(A) has passed an ex-parte order and has not disposed off the appeal on merits. I also find that the AO has made an addition on the ground that the assessee had not furnished the name, complete postal address, evidence of filing of income tax returns, cash flow statements to substantiate the cash received from various persons. In my view adequate opportunity has not been provided by lower authorities. Thus I set aside the matter to the file of the AO for fresh adjudication in accordance with law on the ground of violation of principles of natural justice. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 8th January, 2020.