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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2012-13 Sri Arnab Banerjee…………………………………………………………….…….……...Appellant 85/F, Raipur Road Regent Estate Kolkata – 700 092 [PAN : AQBPB 5143 Q] ACIT Circle-58, Kolkata……………..……………………...……………………..…. Respondent 169, AJC Bose Road Kolkata – 700 014 Appearances by: Shri Soumitra Choudhury, Advocate, appeared on behalf of the assessee. Shri Saurabh Kumar, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : February 5th, 2017 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. 25/04/2017.
After hearing rival contentions, I find that the ld. CIT(A) has dismissed this appeal on the ground that the assessee has not signed Form No. 35 and that the grounds are not properly taken. The assessee submits that he stays abroad and now he has authorised his father Shri Arun Kanti Banerjee, the general power of attorney to sign the appeals on his behalf.
As the ld. CIT(A), has not issue a defect memo, before dismissing the appeal, I set aside the appeal to the file of the ld. CIT(A) with a direction that defect memo be issued to the assessee for rectification of defects and thereafter dispose off the case, in accordance with law.
Assessment Year: 2012-13 Sri Arnab Banerjee 4. In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 14th day of February, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated :14.02.2018 {SC SPS} Copy of the order forwarded to: 1. Sri Arnab Banerjee 85/F, Raipur Road Regent Estate Kolkata – 700 092 2. ACIT Circle-58, Kolkata 169, AJC Bose Road Kolkata – 700 014 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.