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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy & Shri Aby T. Varkey]
Appearances by: Akkal Dudhwewala, FCA, appeared on behalf of the Assessee. Sh. Abani Kanta Nayak, CIT( DR), appeared on behalf of the Revenue. Date of concluding the hearing : October 31st, 2019 Date of pronouncing the order : October 31st, 2019 ORDER Per J. Sudhakar Reddy, AM :- This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-15, Kolkata [‘CIT(A)’ for short] dated 14.03.2019.
After hearing rival contentions we find that the ld. CIT(A) has passed an ex-parte order. He has not disposed off the appeal on merits. Such dismissal for non-prosecution is not permissible in law.
The ld. DR submitted that the issue may be restored to the file of the ld. CIT(A) as there was violation of principles of natural justice at the stage of the assessment itself.
Under these circumstances we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.
Assessment Year: 2013-14 M/s. Gentex Merchants Pvt. Ltd. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st October, 2019.