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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 03.01.2018 passed by CIT(A)-15, Kolkata for AY 2005-06.
After hearing rival contentions, I find that the assessee was prevented by sufficient cause from appearing before Ld.CIT(A). Ld.CIT(A) passed an ex-parte order without considering the issues on merit.
Hence, on the ground of natural justice, I set aside this appeal to the file of Ld.CIT(A) for fresh adjudication accordingly. 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) for completion of the assessment, as per convenience of Ld. First Appellate Authority.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 05.10.2018.