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Income Tax Appellate Tribunal, KOLKATA BENCH “B-SMC”, KOLKATA
Before: SH. J.SUDHAKAR REDDY
ORDER
PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This appeal filed by the assessee against the order dated 05.03.2018 passed by CIT(A)-16, Kolkata for AY 2014-15.
After hearing rival contentions, I find that Ld. CIT(A) passed an ex-parte order. The appeal has not been disposed of on merits. I find that the assessee was prevented by sufficient cause from appearing before Ld.CIT(A).
Hence, on the ground of natural justice, I set aside this appeal to the file of Ld.CIT(A) for fresh adjudication in accordance with law. The assessee is directed to appear before Ld.CIT(A) within one month of the receipt of this order and, thereafter, 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.