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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
ORDER Per Shri A.T.Varkey, JM Both these appeals preferred by the assessee against the separate orders of Ld. CIT(A) – 1, Kolkata dated 18.03.2019 for AYs 2014-15 and 2015-16.
At the outset, after perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. The assessee demonstrated before us that he was prevented by sufficient cause from appearing before the ld. CIT(A). The ld. CIT(A) has not disposed off the case on merits. This is not in accordance with law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice.
In the result, appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court. Sd/- Sd/- (J. Sudhakar Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 31st October, 2019
Copy of the order forwarded to:
1)Appellant – Eldyne Electrosystems Pvt. Ltd., P-21, Old Ballygunge Road, Kolkata- 700 019.
2) Respondent –DCIT, Circle-1(1), Kolkata. 3) CIT(A)-1, Kolkata. (sent through e-mail)
4)CIT , Kolkata 5)DR, Kolkata Benches, Kolkata (sent through e-mail)