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Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]
ORDER PER J.SUDHAKAR REDDY, AM:
This is an appeal by the Assessee directed against the order of the Commissioner of Income Tax-(A)-2, Kolkata relating to A.Y. 2012-13.
We find that the ld. CIT(A) in this case has passed an exparte order on the ground that the assessee did not appear before him despite numerous opportunities. We also find that the ld. CIT(A) has not passed the order on merits.
The ld. Counsel for the assessee submitted before us that he was prevented by sufficient reasonable cause from appearing before the ld. CIT(A). The assesee is directed to appear before the ld. CIT(A) either by himself or through an authorised representative within one month of the date of receipt of this order, take notice and thereafter co-operate with the ld. CIT(A) for disposal of the appeal. Under the circumstances, we set aside the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law.
M/s Neelkantha Steels Ltd. A.Y.2012-13 2
In the result the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 14.03.2018.