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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 : September 23rd, 2019 Date of pronouncing the order : September 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- Both these appeals filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals)-9, Kolkata (‘CIT(A)’ for short) dated 06.03.2019 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).
None appeared on behalf of the assessee.
After considering the arguments of ld. DR and perusal of the papers on record, I find that the ld. first appellate authority at para 4 of his order has dismissed the appeal for non-prosecution. The appeal has not been disposed off on merits. Under these circumstances, I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard. The assessee is directed to appear before the ld. CIT(A), take notice and thereafter, co- operate in the disposal proceedings.
2 & 888/Kol/2019 AYs: 2010-11 & 2011-12 New India Construction Co. 4. In the result, the appeals of the assessee are allowed for statistical purposes. Kolkata, the 27th September, 2019.