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Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA
Before: Shri J.Sudhakar Reddy, AM ]
For the Appellant : None For the Revenue : Shri Sanjay Mukherjee, Addl. CIT Date of Hearing : 28.12.2017 Date of Pronouncement : 28.12.2017 ORDER This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-12, Kolkata [ in short the ld CITA] dated 28.06.2017 against the order passed by the ITO, Ward-40(2), Kolkata [ in short the ld AO] under section 147/143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 16.03.2015 for the Assessment Year 2008-09.
None appeared on behalf of the assessee despite any issuing of notice.
We find that the Ld. CIT(A) has passed an ex parte order. The assessee in its grounds states that he did not receive any notice of hearing from the Ld. CIT(A).
We also find that the Ld. CIT(A) has not passed the speaking order. Under the circumstances I set aside this appeal to the file of the first appellate authority for fresh adjudication in accordance with law on the grounds of natural justice. The assessee
Sita Shaw A.Yr.2008-09 shall appear before the Ld. CIT(A) on 14.02.2018, take notice and thereafter co-operate in disposing off the appeal.
In the result, the appeal of the assessee is dismissed.