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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]
Per J. Sudhakar Reddy, AM :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 23, Kolkata, dt. 13/02/2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), for the Assessment Year 2012-13.
2. Heard rival contentions. After perusing the order passed by the ld. CIT(A), we find that neither the assessee nor any representative has appeared before the ld. CIT(A) and hence an ex-parte order was passed. The assessee demonstrated before us that it was prevented by sufficient cause from appearing before the ld. CIT(A). Under these circumstances, as the ld. CIT(A) has not disposed off 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 grounds of natural justice. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order,
Assessment Year: 2012-13 B.P. Poddar Hospital & Medical Research Ltd either by himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal.
In the result, appeal of the assessee is allowed for statistical purposes.
Kolkata, the 24th day of October, 2018.
Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 24.10.2018 {SC SPS} Copy of the order forwarded to: 1. B.P. Poddar Hospital & Medical Research Ltd 18, Rabindra Sarani Poddar Court 9th Floor Kolkata – 700 001
Deputy Commissioner of Income Tax, Circle-5(2), Kolkata
3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.