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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy & Shri Aby T. Varkey]
Per Shri A.T.Varkey, JM:
This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-2, Kolkata [‘CIT(A)’ for short] dated 06.12.2018.
After hearing rival contentions we find that the ld. first appellate authority 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 Assessing Officer (‘AO’ for short) 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 AO for fresh adjudication in accordance with law.
Assessment Year: 2015-16 Medica Hospital Private Limited 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31st October, 2019.