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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
Appearances by: None, appeared on behalf of the assessee. Shri Sital Chandra Das, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : August 30th, 2018 Date of pronouncing the order : September 28th , 2018 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals) - 14 Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 29/06/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2011-12.
None appeared on behalf of the assessee despite issue of notice by RPAD. There was no application moved by the assessee for adjournment either. Under the circumstances we dispose of the case ex-parte on merits qua the assessee after hearing the ld. Departmental Representative.
2. After hearing the ld. D/R and perusing the order passed by the ld. CIT(A), I find that the assessee has not appeared before the ld. CIT(A) and hence and ex-parte order was passed. As the ld. CIT(A) has not disposed off the case on merits, I deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with
In the result, appeal of the assessee is allowed for statistical purposes.