HARSHAD AJMERA,KOLKATA vs. ACIT, CIRCLE - 45, KOLKATA, KOLKATA

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-13, Kolkata [‘CIT(A)’ for short] u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2008-09.

The assessee is an individual and filed his return of income for the AY 2008-09 on 11.09.20108 declaring net taxable income of ₹48,93,195/-. Assessment was completed u/s 143(3) of the Act on 30.12.2010. Thereafter a fresh assessment order was passed u/s 143(3) r.w. Section 263 of the Act on 28.03.2014. On appeal the ld. first appellate authority passed an ex-parte order. 3. Aggrieved, the assessee is in appeal before us. 4. After hearing rival contentions, we are of the considered opinion that the appeal should be restored back to the file of the ld. CIT(A) for fresh adjudication in accordance with law as there is violation of principles of natural justice. The ld. CIT(A) states that notice was served to the assessee but no one appeared. The assessee pleads that notice of hearing has not been served. In these circumstances we set aside the matter to the file of the first appellate authority for fresh adjudication in accordance with law.