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Income Tax Appellate Tribunal, “B(SMC
Before: Shri A. T. Varkey, JM]
This is an appeal preferred by the assessee against the order of Ld. CIT(A)-23, Kolkata dated 03-02-2017 for the assessment year 2012-13.
At the outset, the Ld. Counsel for the assessee contended that the impugned order is an ex parte order passed by the Ld. CIT(A)and that only two notices were issued to the assessee but the same were unserved. It was brought to our notice that the business of the assessee was closed and, therefore, the notice could not be served upon the assessee. Since it is an ex parte order without going into the merits of the case, I set aside the order of the Ld. CIT(A) and remand the matter back to the file of the AO and the assessee is directed to appear before the AO on 15.01.2020 along with this order and the AO thereafter to give date for de novo assessment.
In the result, the appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court on 20th December, 2019. Sd/- (Aby. T. Varkey) Judicial Member Jd.(Sr.P.S.) Dated :20th December, 2019 Bal Hanuman Commodities Pvt. Ltd. AY- 2012-13 Copy of the order forwarded to:
Appellant – Bal Hanuman Commodities Pvt. Ltd., 12, Ramlal Dey Street, Kolkata-700 028. Respondent – ITO, Ward-5(4), Kolkata. 2 3. CIT(A)-23 , Kolkata (sent through e-mail)
CIT- , Kolkata.
DR, ITAT, Kolkata. (sent through e-mail)