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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
O R D E R
PER Waseem Ahmed, Accountant Member:
- This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Kolkata dated 16.02.2016. Assessment was framed by ACIT, Circle-53, Kolkata u/s 143(3) of the Income Tax Act, 1961 vide his order dated 19.03.2013 for assessment year 2010-11.
At the time of hearing, we find that neither anybody appeared on behalf of assessee nor any application for adjournment was filed. However, we noticed that the ld. CIT(A) has passed the ex-parte order. Therefore, we decided to dispose of the appeal after considering the material available on records and in the absence of assessee/ his authorized representative.
At the outset, it was observed that the case was fixed for hearing on several dated but none appeared on behalf of assessee. Therefore, the appeal was decided by Ld. CIT(A) as ex parte on 16.02.2016. Against the impugned ex parte order of Ld.