Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy]
Appearances by: Sh. Rahul Surana, ACA, appeared on behalf of the Assessee. Sh. Dhrubajyoti Ray, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : November 07th, 2019 Date of pronouncing the order : November 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- These appeals filed by the assessees are directed against separate orders of the Commissioner of Income Tax (Appeals), Jalpaiguri [‘CIT(A)’ for short] dated 12.03.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2015-16.
After hearing rival contentions, I find that the ld. CIT(A) has passed ex-parte orders. There is violation of principles of natural justice. Hence, I set aside the matters to the file of the ld. CIT(A) for fresh adjudication in accordance with law.
The ld. CIT(A) is directed to dispose off the appeal on merits after giving adequate opportunity of being heard to the assessees.
2 & 1431/Kol/2019 Assessment Year: 2015-16 Mr. Ratan Kumar Garg Mrs. Komal Garg. 4. In the result, the appeals of the assessees are allowed for statistical purposes. Kolkata, the 27th November, 2019.