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Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi
DCIT, Circle-1(2), Kolkata………………................……………………………….…………………...Respondent Appearances by: NONE. Shri S. Halder, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 14, 2019 Date of pronouncing the order : January 16, 2019 ORDER Per J. Sudhakar Reddy, Accountant Member :-
This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-1, Kolkata [hereinafter the ‘ld. CIT(A)’], dated 21.02.2018 passed u/s 271(1)(c) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2013-14.
None appeared on behalf of the assessee despite issuance of notice. Under the circumstances, we dispose off the appeal, qua the assessee, after hearing ld. Departmental Representative.
After hearing ld. Departmental Representative, we find that the ld. CIT(A) has passed an ex parte order. We find that only two dates of hearing have been given to the assessee. Hence, on the ground of natural justice, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard. We also levy cost of Rs.5,000/- on the assessee.
2 Nampa Steel & Power (India) Pvt. Ltd Assessment Year: 2013-14 4. In the result, appeal of the assessee is allowed for statistical purposes as directed above. Kolkata, the 16th January, 2019.