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Income Tax Appellate Tribunal, “B(SMC
Before: Shri A. T. Varkey, JM]
This appeal filed by the assessee against the order of Ld. CIT(A)-1, Kolkata dated 27.07.2018 for AY 2014-15.
At the outset, the Ld. Counsel for the assessee brought to our notice that the order of the Ld. CIT(A) is an ex parte order and that the reason for not complying with the hearing was because the Director of the assessee company was bed ridden. For buttressing this particular aspect the assessee has filed an affidavit of the Director. Though the Ld. DR opposes the plea for giving an opportunity again before the Ld. CIT(A), we are inclined to give another opportunity to the assessee to plead its case before the Ld. CIT(A). Therefore, we set aside the impugned order of the Ld. CIT(A) and remit the matter to his file with a direction to the assessee company to be present before the Ld. CIT(A) on 08.04.2019. The Everbright Vinimay Private Limited, AY:2014-15 Ld. CIT(A) may fix the date of hearing for disposal of the appeal in accordance to law as early as possible thereafter. Appeal of assessee is allowed for statistical purposes.
In the result, the appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court.
Sd/- (Aby. T. Varkey) Judicial Member Dated : 21st February, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to:
Appellant – Everbright Vinimay Private Limited, 64, Bentinck Street, Kolkata-700 069. Respondent – ITO, Ward-3(1), Kolkata. 2 3. CIT(A)-1, Kolkata(sent through e-mail)
CIT, . Kolkata.
DR, ITAT, Kolkata. (sent through e-mail)