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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
order : October 5th, 2018 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)- 3, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 01/12/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2010-11.
After hearing rival contentions, I am of the considered opinion that this case has to be set aside to the file of the Assessing Officer on the grounds of natural justice. The Assessing Officer passed an ex-parte order u/s 144 of the Act and the ld. CIT(A) has also passed an ex-parte order. The assessee has demonstrated that it was prevented by sufficient cause from appearing before the Authorities below. Accordingly, this appeal is set aside to the file of the ld. Assessing Officer, for fresh adjudication, in accordance with law. The assessee shall present himself or his authorized representative, before the lower authorities and continue to co-operate till the disposal of the appeal.
In the result, appeal of the assessee is allowed for statistical purposes.