M/S A.P.LOGISTICS,KOLKATA vs. I.T.O,WARD-40(3), KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A) – 12, Kolkata dated 31.01.2019 for AY 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. 3. 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 Jd.(Sr.P.S.)