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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM]
ORDER Per M.Balaganesh, AM
This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [in short the ld CIT(A)] in Appeal No.621/CIT(A)- 2/15-16 dated 02.03.2017 against the order passed by ITO, Ward-4(2), Kolkata [ in short the ld AO] under section 147 / 143(3) / 263 / 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 16.03.2015 for the Assessment Year 2009-10.
None appeared on behalf of the assessee.
We have heard the ld. DR. We find that the Ld. CIT(A) had passed an ex parte order dismissing the appeal of the assessee on the ground of non-appearance by the assessee.
M/s Muktamani Commercial Pvt. Ltd A.Yr. 2009-10 We find that the Ld. CIT(A) ought to have disposed off the appeal on merits even in the absence of compliance by the assessee. Hence in the peculiar facts and circumstances of the case, in the interest of justice and fair play, we deem it fit and appropriate to set aside this appeal to the file of Ld. CIT(A) for de novo adjudication in accordance with law. We direct the assessee to appear before us on 24.04.2019 and not to take any adjournment except due to exceptional or bonafide circumstances. Hence the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee are allowed for statistical purposes . Order pronounced in the Court on 28.12.2018 Sd/- Sd/- [S.S. Godara] [ M.Balaganesh ] Judicial Member Accountant Member Dated : 28.12.2018 SB, Sr. PS Copy of the order forwarded to:
1. 1. M/s Muktamani Commercial Pvt. Ltd., 3A, Mangoe Lane, 1st Floor, Kolkata-1.
2. ITO, Ward-4(2), Kolkata, P-7, Chowringhee Square, Kolkata-700069. 3..C.I.T.(A)- 4. C.I.T.- Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.