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Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM]
ORDER
PER J.SUDHAKAR REDDY, AM:
This is an appeal by the assessee directed against the order of the Commissioner of Income Tax-(A)-4, Kolkata relating to A.Y. 2011-12.
I find that the ld. CIT(A) had passed an ex parte order. The assessee has convinced me that he was prevented by sufficient cause for non appearance before the ld. CIT(A) on the dates of hearing. I also find that the ld. CIT(A) has not disposed of the case on merits. Hence I set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law on the principles of natural justice. The assessee shall appear before the ld. CIT(A) within one month of the receipt of this order and take notice and thereby cooperate in disposing of the appeal. 3. In the result the appeal by the assessee is allowed for statistical purpose. Order pronounced in the Court on 21.03.2018.
[ J.Sudhakar Reddy ] Accountant Member Dated : 21.03.2018. [RG Sr.PS]