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Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi
Date of concluding the hearing : February 28th , 2019 Date of pronouncing the order : March 27th ,2019
O R D E R Per J. Sudhakar Reddy :- This appeal by the assessee and is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 3, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 03.03.2017.
After hearing rival contentions, we find that the ld. CIT(A) has fixed dates of hearing on 14.02.2017 and the second date of hearing on 17.02.2017 and thereafter passed an ex parte order. He has not disposed of the case on merits. This is not in accordance with law. Hence, we set aside the issue to the file of the ld. CIT(A) for fresh adjudication in accordance with law. The CIT(A) shall proceed to adjudicate the issue after giving the assessee, adequate opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 27th March, 2019.