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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
M/s. Elegant Footwear…………………….………………………………………….…………………….…….Appellant 26, Rabindra Sarani Kolkata – 700 073 [PAN: AABFE 8042 P] Income Tax Officer, Ward-40(3), Kolkata………....…………………………………………………Respondent Appearances by: Shri Pijush Mukherjee , Addl. CIT, appeared on behalf of the Revenue. None, appeared on behalf of the Assessee. Date of concluding the hearing : March 14th, 2018 Date of pronouncing the order : April 13th, 2018 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)-12, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 22/06/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2009-10.
After hearing rival contentions, I find that the ld. CIT(A) has passed an 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 ld. CIIT(A) for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the ld. CIT(A) within one month of receipt of this order, take notice and thereafter co-operate in disposal of this appeal.
In the result, appeal of the assessee is allowed for statistical purposes.