M/S. OVERGROW CONSTRUCTION (P) LTD.,KOLKATA vs. ITO, WARD - 13(3), KOLKATA, KOLKATA

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-15, Kolkata [in short the ld CIT(A)] in Appeal No.N174/CIT(A)- 5/Wd-13(3)/16-17/Kol dated 03.01.2018 against the order passed by ITO, Ward-1(3), Kolkata [ in short the ld AO] under section 144 of the Income Tax Act, 1961 (in short “the Act”) dated 23.11.2016 for the Assessment Year 2014-15.

None appeared on behalf of the assessee.

We have heard the ld. DR. We find that the order of the Ld. CIT(A) had been passed ex parte. There is absolutely no finding given by the Ld. CIT(A) to support the order of M/s Overgrow Construction Pvt. Ltd. A.Yr. 2014-15 the ld. AO. Hence in the interest of justice and fair play, in the peculiar facts and circumstances of the case, we deem it fit and appropriate to set aside this appeal to the file of Ld. CIT(A) for de novo adjudication of the issue on merits uninfluenced by earlier decision taken by him in this regard. We direct the assessee to appear before the Ld. CIT(A) on 18.04.2019 and not to take any adjournment except due to exceptional or unavoidable circumstances. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.