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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 : January 16th, 2019 Date of pronouncing the order : February 1st , 2019 O R D E R Per J. Sudhakar Reddy :- This is an appeal is filed by the assessee and is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 4, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 27/02/2018.
Heard rival contentions. After perusing the order passed by the ld. CIT(A), we find that neither the assessee nor any authorized representative has appeared before the ld. CIT(A). We note that the ld. CIT(A) has passed an ex parte order without disposing off the appeal 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.
As the assessee has not cooperated before the ld. CIT(A), we levy a cost of Rs.5,000/- to be paid to the Prime Minister’s National Relief Fund by the assessee. The ld. CIT(A) shall ensure that the assessee pays this amount of cost as directed and thereafter take up the appeal for hearing on merits.
2 Bhawani Freight & Forwarder Pvt. Ltd Assessment Year: 2013-14 4. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate in disposing off the appeal. 5. In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 1st February, 2019.