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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)-14, Kolkata dated 26.04.2018 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2011-12.
The assessee filed an application for adjournment. We rejected the same. 3. The ld. CIT(A) has passed an ex-parte order. He did not consider the appeal on merits. 4. Hence we restore this matter to the file of CIT(A) for fresh adjudication in accordance with law. The assessee is directed to co-operate with CIT(A) for disposal of the appeal. 5. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 01.10.2018.
[ J.Sudhakar Reddy ] Accountant Member Dated : 01.10.2018. [RG Sr.PS]