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Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi
Date of concluding the hearing : January 15th, 2019 Date of pronouncing the order : March 15th , 2019 O R D E R Per J. Sudhakar Reddy :- This is an appeal is filed by the Revenue and is directed against the order of the ld. Commissioner of Income Tax (Appeals) - 2, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dated 23/11/2016.
After hearing rival contentions, we find that the ld. CIT(A) has passed an ex parte order, as the notices fixing the case for hearing on 20.07.2016, 29.08.2016, 23.09.2016 & 15.11.2016 had been returned unserved to his office. Before us, the ld. Counsel for the assessee pleaded that the matter should be restored to the file of the ld. CIT(A) on the grounds of violation of principle of natural justice as the notice has not been served upon the assessee at the correct address. The ld. Departmental Representative though not leaving his ground, ultimately submitted that the issue may be remanded to the file of the ld. CIT(A) for fresh adjudication.
M/s. Deergold Commonsale Pvt. Ltd Assessment Year: 2012-13
In view of the above discussion, we set aside the matter 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 of receipt of this order take notice and thereafter cooperate in disposing off the appeal at the convenience of the ld. CIT(A). 5. In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 15th March, 2019.