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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM & Hon’ble Shri A.T.Varkey, JM ]
ORDER Per J.Sudhakar Reddy, AM
This is an appeal filed by the assessee for assessment year 2012-13 directed against the order of the Learned Commissioner of Income Tax(Appeals)-2, Kolkata [ in short the ld. CIT(A) ] passed u/s 143(3) read with 144 of the Income Tax Act, 1961 [in short the Act].
After hearing rival submissions and on a careful consideration of the facts and circumstances of the case, a perusal of papers on record and orders of the lower authorities below, as well as case law cited, we hold as follows.
3. We are convinced that the assessee was prevented by sufficient cause from appearing and representing its case before the Ld. CIT(A) . We also find that the Ld. CIT(A) has not adjudicated the appeal on merits. Under these circumstances, we set aside the issue
Sukhada Real Estate Pvt. Ltd. A.Yr.2012-13 to the file of the Ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 16.11.2018