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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
Appearances by: Ms. Rahashree Dutta & Anikesh Bannerjee, Adv., appeared on behalf of the Assessee. Sh. Jayanta Khanna, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : September 24th, 2019 Date of pronouncing the order : September 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- These appeals filed by two separate assessees are directed against separate orders of the Commissioner of Income Tax (Appeals)-7, Kolkata and CIT(A)-3, Kolkata dated 13.03.2019 and 21.01.2019 respectively (‘CIT(A)’ for short) passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).
After hearing the rival contentions, I find that the ld. CIT(A) has passed an ex- parte order and has not disposed off the appeals on merits. This is not permitted in law. 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.
Kolkata, the 27th September, 2019.