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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Hon’ble Shri N.V.Vasudevan, JM & Hon’ble Shri M.Balaganesh, AM ]
ORDER Per M.Balaganesh, AM
This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-Burdwan [in short the ld CITA] in Appeal No. 321/CIT(A)/Asl/Wd.-1(1)/Bwn/2010-11 dated 21.01.2016 against the order passed by the ITO, Ward-1(1), Burdwan [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 30.12.2010 for the Assessment Year 2008- 09.
Though the assessee has raised several grounds before us both on the issue of lack of opportunity before the Ld. CIT(A) and on the merits of the additions, we deem it fit to address the preliminary issue of lack of opportunity in the beginning. We find that the Ld. CIT(A) had passed an ex parte order on the ground that the assessee had not made
Sk Amjad Ali A.Yr.2008-09 appearance before him on four occasions. However, we find that the issue requires reconsideration by the Ld. CIT(A) and accordingly, we deem it fit and appropriate, in the interest of justice and fair play to set aside this appeal to the file of the Ld. CIT(A) to decide the same afresh in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. Since, the appeal of the assessee is set aside to the file of Ld. CIT(A) for de novo adjudication and for the purpose of giving factual finding on merits of the additions, we refrain to give our opinion on the other grounds raised by the assessee. Accordingly, grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 12.01.2018