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Income Tax Appellate Tribunal, “B”, BENCH KOLKATA
Before: SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM
Appellant by : None Respondent by : Smt. Ranu Biswas, Addl. CIT सुनवाईक�तार�ख/ Date of Hearing : 16/12/2019 घोषणाक�तार�ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (A) - 15, Kolkata’s order dated 28.02.2019 passed in case No.26/CIT(A)-15/16-17/Wd-50(1)/Kol involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Case called twice. None appears at assessee’s behest. We therefore proceed ex parte against the assessee/appellant.
It transpires during the course of hearing and with the able assistance coming from the Revenue side that the CIT(A)’s lower appellate order under challenge has been passed ex parte whilst affirming the Assessing Officer’s action making undisclosed income addition of Rs.67,26,180/- in assessment order dated 21.03.2016. Learned Departmental Representative fails to dispute that neither there is any indication of actual service of notice in the lower appellate proceedings on the assessee nor the CIT(A) has adverted to merits of the issue as contemplated u/s 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication. We therefore deem it appropriate to restore the instant lis back to the Assessing Officer for his fresh adjudication as per law within three effective opportunities of hearing.
This assessee’s appeal is allowed for statistical purposes.
Order is pronounced in the open court on 31.12.2019.