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Income Tax Appellate Tribunal, “D”BENCH KOLKATA
Before: SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM
O R D E R
Per Dr. Arjun Lal Saini, AM:
The captioned appeal filed by the Assessee, pertaining to assessment year 2010-11, is directed against the order passed by the ld. Commissioner of Income Tax (Appeals)–1, Kolkata, in Appeal No.562/CIT(A)-1/W-1(2)/2013-14, dated 29.01.2016, which in turn arises out of an order passed by the Assessing Officer u/s.143(3) of the Income Tax Act 1961, (hereinafter referred to as the ‘Act’), dated 24.01.2013.
The assessee has raised the following grounds of appeal: “1. For the ld. CIT(A) erred in rejecting the condonation petition filed for delay in filing appeal before CIT(A) when there was genuine cause for the delay.
2. For that the ld. CIT(A) erred in dismissing the Appellants appeal without going into the merits of the case and the grounds of appeal.
3. For that the appeal may be heard and decided on merits so that justice could be done.”
3. At the outset, itself, the ld. Counsel for the assessee pointed out the impugned order is an ex parte order and, therefore, the assessee could not plead his case