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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]
This appeal filed by the revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 05/11/2015, for the Assessment Year 2008-09.
None appeared on behalf of the assessee despite issual of notice. We find that the ld. CIT(A), has passed an ex-parte order. First ground of the assessee is on the issue of natural justice.
3. After hearing the ld. DR, we set aside this appeal to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, on the ground of natural justice. The assessee is directed to appear before the ld. CIT(A) on 10/01/2018, take notice and thereafter co-operate in the disposal of the appeal, without taking any adjournments.
Assessment Year: 2008-09 Ritika Projects & Developers (P) Ltd
In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 15th day of December, 2017. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 15.12.2017 {SC SPS} Copy of the order forwarded to: 1. Ritika Projects & Developers (P) Ltd 6, Church Lane 1st Floor Kolkata – 700 001 2. Income Tax Officer, Ward- 4(1), Kolkata P-7, Chowringhee Kolkata – 700 069
CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.