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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri P.M. Jagtap & Shri A. T. Varkey, JM]
This appeal preferred by the assessee is against the order of the Ld. CIT(A)-23, Kolkata dated 03.02.2017 for AY 2012-13.
2. At the outset, the Ld. AR drew our attention to page 3 of the order of Ld. CIT(A) and pointed out that the notice fixing final hearing was not served upon the assessee so, it was unable to appear before the Ld. CIT(A). Hence, he prayed before the bench to set aside the order of Ld. CIT(A) to provide proper opportunity of hearing to the assessee.
Since assessee was not aware of the hearing for non-receipt of notice, we set aside the impugned order of Ld. CIT(A) and remand the matter back to him for deciding the appeal on merits after giving opportunity of hearing to the assessee. Appeal of assessee is allowed for statistical purposes.
Bhudeva Realcon Pvt. Ltd., AY 2012-13
In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 07/12/2018
Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 7th December, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:
1 Appellant – Bhudeva Realcon Pvt. Ltd., CA Ankit Jain, S. A. Legal Advisory & Solutions LLP, Temple Chambers, Room No. 68/1, 6, Old Post Office Street, Kolkata- 700 001. 2 Respondent – ITO, Wd-5(3), Kolkata. 3 CIT(A)-23, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5