No AI summary yet for this case.
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 2008-09, is directed against the order passed by the ld Commissioner of Income Tax (Appeals)-2, Kolkata in Appeal No.1566/CIT(A)-2/2014-15,dated 08.02.2016, which in turn arises out of assessment order passed by the Assessing Officer u/s 263/144 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’), dated 30.03.2014.
At the outset, itself the Ld.AR pointed out the impugned order is an ex parte order and therefore, the assessee could not plead his case before the Ld. CIT(A) , he prayed that the matter may be remanded back to the file of the CIT(A) for fresh adjudication. The Ld. DR did not have any objection if the matter is remitted before the Ld. CIT(A). We note that the assessment was carried out u/s 263/144 of the Act and the impugned order is an ex parte order. We do not wish to make any comments on the merits of the grounds raised by the assessee.