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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy& Sri S.S. Viswanethra Ravi]
Rosebay Gardens Pvt. Ltd………………….…..………………………………………….…….……...Appellant 161/1, M G Road Room No. 23 Kolkata – 700 007 [PAN : AACCP 7372 D] I.T.O. Ward-15(4), Kolkata…………..…………………………...……..……………………..…. Respondent 110,Shantipally Kolkata – 700 107 Appearances by: None, appeared on behalf of the assessee. Shri Sallong Yaden, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : January 30th, 2018 Date of pronouncing the order : February 14th, 2018
O R D E R Per J. Sudhakar Reddy :-
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-18, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 27/09/2016.
None appeared on behalf of the assessee despite issual of notice. There is no petition for adjournment either. Under these circumstances, we dispose of the case ex-parte qua the assessee, after hearing the ld. D/R.
Heard the ld. D/R. We find that the ld. CIT(A), has passed an ex-parte order. He had dismissed the appeal as the assessee has neither in the statement of facts nor in the grounds of appeal
had explained as to why the income should be determined u/s 115JB of the Act.
4. In our view, reasonable opportunity should be given to the assessee. Hence we set aside the appeal to the file of the ld. CIT(A), on the grounds of natural justice. The ld. CIT(A) shall grant adequate opportunity to the assessee and adjudicate the matter de novo, in accordance with law. The assessee is directed to appear before the ld. CIT(A) within one month of receipt of this order, either by Assessment Year: 2012-13 Rosebay Gardens Pvt. Ltd himself or through his Authorised Representative, take notice and thereafter continue to co-operate till the disposal of the appeal. 5. In the result, appeal of the assessee is allowed for statistical purposes.