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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
Date of concluding the hearing : May 1st, 2019 Date of pronouncing the order : May 8th, 2019 O R D E R Per J. Sudhakar Reddy :-
This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 10, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 30/08/2018, for the Assessment Year 2010-11.
At the outset we find that there is a delay of 5 days in filing of this appeal. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.
After hearing the rival contentions and perusing the order passed by the ld. CIT(A), I find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed. The assessee demonstrated before me that it was prevented by sufficient cause from appearing before the ld. CIT(A). Under these circumstances, as the ld. CIT(A) has not disposed off the case on merits, I deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in Assessment Year: 2010-11 Sri Siddhartha Bandyopadhyay accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, take notice and thereafter continue to co-operate till the disposal of the appeal.
In the result, appeal of the assessee is allowed for statistical purposes.