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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi
Assessment Year: 2013-14 Adinath Biolabs Ltd....……………………….............................…..……………….…...……..…….............Appellant 4, N.S. Road 1st Floor Kolkata- 700 001 [PAN : AAECA 5539 M] Vs. Deputy Commissioner of Income Tax, Circle-4(2), Kolkata…….....……………...…...........Respondent Appearances by: None, appeared on behalf of the assessee. Shri S. Halder, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : January 15th , 2019 Date of pronouncing the order : February 20th , 2019 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee are directed against separate but identical orders of the Learned Commissioner of Income Tax (Appeals)-7, Kolkata, (ld. CIT(A)) passed u/s. 250 of the Income Tax Act, 1961, (the ‘Act’), both dt. 20/12/2017, for the Assessment Year 2012-13.
None appeared on behalf of the assessee despite issue of notice by RPAD. There was no application moved by the assessee for adjournment either. Under the circumstances we dispose of the cases ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.
After hearing the ld. D/R and perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence ex-parte orders were passed. As the ld. CIT(A) has not disposed off the cases on merits, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of natural justice, subject to the payment of cost of Rs.10,000/- (Rs. Ten Thousand Only) by the assessee in favour of Prime Minister Relief Fund, for having not appeared before