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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanna, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : October 17th, 2019 Date of pronouncing the order : October 17th, 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)-12, Kolkata dated 20.02.2019.
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 I set aside the matter to the file of the AO for fresh adjudication in accordance with law.
The assessee is directed to pay costs of ₹5,000/- to the Prime Minister Relief Fund. The AO may verify the same.
Assessment Year: 2013-14 Ajit Halder 6. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 17th October, 2019.