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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
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)-9, Kolkata [‘CIT(A)’ for short] dated 27.03.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for the AY 2012-13.
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. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 27th November, 2019.
Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 27.11.2019 Bidhan
Assessment Year: 2012-13 Sri Kamal Singh Baid.
Copy of the order forwarded to:
1. 1. Sri Kamal Singh Baid, Flat No. 6B, Gardenia Homes, 6th Floor, 227/1A, A.J.C. Bose Road, Kolkata-700 020.
2. ITO, Ward-46(2), Kolkata.
3. CIT(A)-9, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)