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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
Appearances by: Shri Ramesh Sharma, Assessee, appeared on behalf of the Appellant. Shri Piyush Mukherjee, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : November 29, 2018 Date of pronouncing the order : December 19, 2018 ORDER This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-19, (hereinafter the ‘ld. CIT(A)’), dated 14.02.2018 passed u/s 147/143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2010-11.
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) and hence an ex-parte order was passed. The assessee demonstrated before me that he was prevented by sufficient cause from appearing before the ld. CIT(A). Under these circumstances, as the ld. CIT(A) has not disposed off the case 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. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by himself or Assessment Year: 2010-11 Remesh Sharma through his Authorised Representative, take notice and thereafter continue to co- operate till the disposal of the appeal. 3. In the result, appeal of the assessee is allowed for statistical purposes.
Kolkata, the 19th December, 2018.