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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 20th ,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) - 18, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 15.03.2018. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Therefore, we proceed to hear the ld. DR and to pass order on the materials available on record.
Heard the ld. DR. We 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, we 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 CIT(A) shall satisfy himself 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 20th March, 2019.