K.D. GUPTA & COMPANY ,KOLKATA vs. ITO, WARD - 35(3), KOLKATA , KOLKATA

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-10, dated 04.05.2018 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. The assessee submits that it had not received the notice of hearing. I am convinced that the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing. 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 04.10.2018.