NIRVANAM TIE-UP PRIVATE LIMITED ,KOLKATA vs. ITO, WARD - 6(3), KOLKATA , KOLKATA

Nirvanam Tie-up Pvt. Ltd. Appellant [PAN:AADCN 8614 K] Vs ITO, Ward-6(3), Kolkata Respondent For the Appellant : None For the Respondent : Shri Radhe Shyam, CIT-DR Date of hearing : 27.02.2019 Date of pronouncement : 20.03.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM:

This appeal by the assessee against the order dated 15.03.2018 passed by the Commissioner of Income Tax (Appeals)-2, Kolkata [‘CIT(A)’] for Assessment Year 2012-13 wherein he confirmed the order of the Assessing Officer ex parte of assessee.

3. Heard ld. DR. We note that no representation on behalf of the assessee before the CIT(A) and thereby he dismissed the grounds of appeal raised before him. According to the CIT(A), dates for hearing were fixed on several occasions but no compliances were made by the assessee. Therefore, it is clear that there was no finding on merit by the CIT(A) on the issue raised by the assessee before him.

Nirvanam Tie-up Pvt. Ltd. the file of the CIT(A) subject to payment of costs of Rs.5,000/- by the assessee in favour of Prime Minister Relief Fund within 20 days from the date of receipt of this order. The CIT(A) shall satisfy himself the payment of costs and proceed to adjudicate the issues raised before him. The assessee is at liberty to file, if any, in support of its claim. Grounds raised by the assessee are allowed for statistical purposes.

4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.03.2019.

Sd/- Sd/- [J. Sudhakar Reddy] [S.S. Viswanethra Ravi] Accountant Member Judicial Member Dated : 20.03.2019 Place : Kolkata RS, Sr.PS Copy of the order forwarded to: Appellant –Nirvanam Tie-up Pvt. Ltd., 23A, N.S. Road, 1st Floor, Kol-

1. 1. 1. 2 Respondent – ITO, Ward-6(3), Kolkata.

3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata