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Income Tax Appellate Tribunal, “B”, BENCH KOLKATA
Before: SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM
आदेश / O R D E R
Per Dr.Arjun Lal Saini, AM:
The captioned appeal filed by the Assessee pertaining to assessment year 2011-12, is directed against an order passed by the learned Commissioner of Income Tax (Appeals)-16, Kolkata (in short the ld. CIT(A)] in appeal no. 876/CIT(A)-16/C.Cir-3(4)/2014-15, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 ( in short the Act) dated 30.03.2014.
M/s Anushree Textiles Pvt. Ltd. A.Y.2011-12 2. At the outset the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before the ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. The ld. CIT(A) passed the order without going into the merits of the case. As per ld. Counsel for the assessee, the assessee did not receive any notice of hearing during the appellate proceedings therefore, we are inclined to set aside the order of the ld. CIT(A) and direct the ld. CIT(A) to decide the appeal on merits after hearing the assessee in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 31 / 12/2018.