M/S. CALCOM CONSULTANCY SERVICES (P) LTD.,,KOLKATA vs. ITO, WARD - 9(3), KOLKATA, KOLKATA

There is a delay of 4 days in filing of this appeal. After perusing the petition for condonation of delay as well as the affidavit filed in support of the same, I am convinced that the assessee was prevented by sufficient cause in filing of the appeal in time. Hence, I condone the delay and admit this appeal. After hearing rival contentions, I hold as follows:-

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.

Assessment Year: 2011-12 M/s. Calcom Consultancy Service P. Ltd 3. In view of the above discussion, I set aside the assessment to the file of the ld. CIT(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.