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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2013-14 Forward Looking Advisory Services Pvt. Ltd.............................................................Appellant [PAN: AAACF 3743 L] Vs. ITO, Ward-5(4), Kolkata.………….....................................…......……............................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Dhrubajyoti Ray, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : November 05th, 2019 Date of pronouncing the order : November 27th, 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)-7, Kolkata [‘CIT(A)’ for short] dated 06.05.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for the AY 2013-14.
None appeared on behalf of the assessee. There is no petition filed for adjournment either. Under these circumstances I dispose off the case ex-parte qua the assessee.
I find that the ld. CIT(A) has passed an ex-parte order. The appeal has not been disposed off on merits. This is not permissible in law. Hence, I restore the matter to the file of the ld. first appellate authority for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.
Assessment Year: 2013-14 Forward Looking Advisory Services Pvt. Ltd. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 27th November, 2019.