VASUDHA FINANCIAL SERVICES PVT. LTD., ,KOLKATA vs. ITO, WARD - 7(2), KOLKATA , KOLKATA

This appeal is filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-3, Kolkata relating to A.Y. 2007-08.

After hearing the rival submissions, I find that the First Appellate Authority has passed an ex parte order. The assessee has satisfied me that it was prevented by sufficient cause, from appearing before the ld. CIT(A) in response to the notice of hearing. Hence on the ground of natural justice this appeal is set aside to the file of the ld. CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity. The assessee shall appear before the ld. CIT(A) within one month of the receipt of this order and take notice and thereafter cooperate with the ld. CIT(A) in disposing of the appeal.

In the result the appeal is allowed for statistical purposes.