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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
order : May 2nd, 2018 ORDER Per J. SudhakarReddy :- This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals)-1, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt.17/11/2017, for the Assessment Year 2012-13.
After hearing rival contentions, I find that the Assessing Officer as well as the ld. CIT(A) have passed ex-parte orders. The assessee appeared before me through his Counsel and convinced me that he was prevented by sufficient cause from appearing before the revenue authorities.
In view of the above discussion, I set aside the assessment to the file of the Assessing Officer for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the Assessing Officer within one month of receipt of this order, take notice and thereafter co- operate in disposal of this appeal.