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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy, Hon’ble & Sri Aby T. Varkey, Hon’ble]
Date of concluding the hearing : December 14th, 2017 Date of pronouncing the order : December 21st , 2017
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)-6, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 10/03/2016, for the Assessment Year 2009-10.
After hearing rival contentions, we are convinced that the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing. The assessee filed an affidavit explaining the reasons. In my view, the appeal should be restored to the file of the ld. First Appellate Authority, for fresh adjudication in accordance with law, on the ground of natural justice.
2 Assessment Year: 2009-10 Tip Top Builders & Constructions Pvt. Ltd 3. The assessee is directed to appear before the ld. First Appellate Authority on 22/01/2018, take notice, and thereafter co-operate is disposal of the appeal.
In the result, the appeal of the appeal is for statistical purposes.
Kolkata, the 21st day of December, 2017.