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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
Date of concluding the hearing : March 14, 2019 Date of pronouncing the order : April ,2019 O R D E R Per J. Sudhakar Reddy :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 2, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 06/07/2016.
Heard both the parties and perused the materials available on record. I find that the ld. CIT(A) has passed an ex parte order without disposing of the case on merits. He simply dismissed the appeal for non-prosecution. This is not in accordance with law. Hence, I set aside the issue to the file of the ld. CIT(A) for fresh adjudication in accordance with law subject to payment of costs of Rs.5,000/- by the assessee in favour of Prime Minister Relief Fund. The ld. CIT(A) shall satisfy himself of the payment of costs and proceed to adjudicate the issue after giving adequate opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 26th day of April, 2019. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 26.04.2019 (RS, Sr. PS)
M/s Paharimata Commodities Private Limited Copy of the order forwarded to:
1. 1. M/s Paharimata, Commodities Private Limited, Office No.3A, 7th Floor, Gate No.3, Poddar Court, Kolkata.
2. ITO, Ward - 5(2), Kolkata.
3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.