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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
Date of concluding the hearing : February 7th, 2018 Date of pronouncing the order : March 16th, 2018 O R D E R Per J. Sudhakar Reddy :-
This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals)-12, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/06/2017. 2. In this case, I find that the ld. First Appellate Authority, has passed an ex-parte order. The assessee has demonstrated before me that it was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing.
Hence, I restore this appeal to the file of the ld. First Appellate Authority for fresh adjudication on the grounds of natural justice. The assessee is directed to appear before the ld. First Appellate Authority, within one month of the receipt of this order, take notice and thereafter co-operate in the disposal of the appeal.
Assessment Year: 2012-13 M/s. Ganza Samabay Krishi Unnayan Samity Ltd
In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 16th day of March, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 16.03.2018 {SC SPS} Copy of the order forwarded to: 1. M/s. Ganza Samabay Krishi Unnayan Samity Ltd C/o. Partha Sarathi Gupta 100, Bank Lane P.O. Krishnanagar Dist.-Nadia Pin- 741101 2. Income Tax Officer, Ward-41(4), Nadia Ananta Hari Mitra Road P.O. Krishnagar Nadia Pin - 741101 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.