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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
order : April 11, 2018 ORDER Per J. Sudhakar Reddy :- This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals)-3, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt.04/10/2017, for the Assessment Year 2011-12.
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.
Kolkata, the 11th day of April, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 11.04.2018 {SC SPS} Copy of the order forwarded to: 1. M/s. Calcom Consultancy Service P. Ltd C/o Kapoor Mehrota & Associates 23, Ganesh Chandra Avenue 3rd Floor Kolkata - 700013 2. Income Tax Officer, Ward 9(3), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700 069 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.