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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy & Shri S.S. Godara]
Date of concluding the hearing : November 28th, 2019 Date of pronouncing the order : December 11th, 2019 ORDER
Per J. Sudhakar Reddy, AM:
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-14, Kolkata [‘CIT(A)’ for short] dated 30.01.2017 u/s 251 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2009-10.
None appeared on behalf of the assessee. There was an application for adjournment. After perusing the same we are of the opinion that this is not a fit case for grant of adjournment. Hence we reject the same and dispose off the case ex-parte qua the assessee after hearing the ld. DR. 3. Heard the ld. DR. In this case the ld. CIT(A) has passed ex-parte order. He has not disposed off the case on merits. He has dismissed the same for non-prosecution. This is against the law. Hence we set aside the order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the grounds of violation of principles of natural justice. 4. The ld. CIT(A) shall dispose off the case on merits after giving the assessee adequate opportunity of being heard.
Assessment Year: 2009-10 Imtiaz Hossain Sareng. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 11th December, 2019.