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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM & Hon’ble Shri S.S. Viswanethra Ravi, JM ]
ORDER Per J.Sudhakar Reddy, AM
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)- 3, Kolkata passed u/s 143(3) of the Income Tax Act, 1961(the ‘Act’).
The assessing officer passed an order u/s 143(3) of the Act. The Ld. CIT(A) has passed an ex parte order dismissing the appeal of the assessee for non-compliance.
Before us, the assessee filed an Affidavit to demonstrate the fact that the notice of hearing was not served on it, for the reason that the address of the assessee was wrongly mentioned in the notice.
M/s Parashnath Crushers Pvt. Ltd. A.Yr.2012-13 4. Under these facts, we set aside the issue to the file of the Ld. CIT(A) for fresh adjudication in accordance with law. After giving the assessee adequate opportunity of being heard.
The assessee is directed to appear before the Ld. CIT(A), within one month from receiving of his order, take notice and thereafter cooperate in disposal of the appeal.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 18.05.2018