RASULPUR C.S.SHOP,BURDWAN vs. I.T.O.,WARD-2(4), BURDWAN

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals), Burdwan [‘CIT(A)’ for short] dated 18.06.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2016-17.

None appeared on behalf of the assessee despite issue of notice. 3. After perusing the order of the ld. CIT(A), I find that adequate opportunity was not given to the assessee and an ex-parte order was passed for non-appearance of the assessee. The assessed income was confirmed by the ld. CIT(A) but he has not passed the order on merits. 4. I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the ground of violation of principles of natural justice. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st December, 2019.