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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Hon’ble Accountant Member] Assessment Year: 2014-15 Camac Leathers Ltd...................……….…...................……....………………..………………....……Appellant 61B, Park Street Kolkata – 700 016 [PAN: AABCC 1017 B] Vs. Deputy Commissioner of Income Tax, Circle-8(1), Kolkata...............….....….…......Respondent Appearances by: None, appeared on behalf of the assessee. Shri Jayanta Khanra, JCIT, Sr. D/R, appearing on behalf of the Revenue Date of concluding the hearing : December 9th, 2019 Date of pronouncing the order : January 8th, 2020 O R D E R Per J. Sudhakar Reddy, AM :-
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 15, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 14/03/2019, for the Assessment Year 2014-15.
At the outset we find that there is a delay of 46 (forty six) days in filing of this appeal by the assessee. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.
None appeared on behalf of the assessee. There is no application for adjournment either. Under these circumstances, we dispose off the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.
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 in accordance with 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 natural justice.
Assessment Year: 2014-15 Camac Leathers Ltd 5. In the result, appeal of assessee is allowed for statistical purposes. the result, appeal of assessee is allowed for statistical purposes. the result, appeal of assessee is allowed for statistical purposes.