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Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM]
PER J.SUDHAKAR REDDY, AM:
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-102 dated 30.11.2017 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2014-15.
After hearing rival contentions, I find that the ld. CIT(A) has passed an exparte order and the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing. The ld. CIT(A) has not disposed off the case on merits as required by law. I set aside the order of CIT(A) and restore the matter to the file of CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. 3. In the result this appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 10.10.2018.