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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI
ORDER
PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This appeal filed by the assessee against the order dated 20.02.2017 passed by CIT(A)-23, Kolkata for AY 2012-13 u/s 144(1) of the Income Tax Act, 1961 (in short “Act”).
After perusing the order of Ld.CIT(A), we find that neither the assessee nor any authorised representative has appeared before Ld. CIT(A) and hence an ex- parte order was passed. As the Ld. CIT(A) has not disposed of 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 ground of natural justice. The assessee is directed to appear before the Ld.CIT(A) within one month of the receipt of this order either by himself or through the AR to take notice and cooperate with the Ld.CIT(A) in disposing of this appeal.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.10.2018.