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Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM]
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-12, Kolkata dated 05.03.2018 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act ‘) relating to A.Y. 2014-15.
After hearing rival contentions, I am of the view that principles of natural justice requires that I set aside the issue to the ld CIT(A) for fresh adjudication in accordance with law. Adequate opportunity has not been given to the assessee in the present case before the ld. CIT(A) and also for the reason that the ld. CIT(A) has failed to dispose off the case on merits which is bad in law.
In the result this appeal of the assessee is allowed for statistical purpose. Order pronounced in the Court on 30.08.2018.