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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
This is an appeal filed by the assessee against the order of Ld. CIT(A)-9, Kolkata dated 14.01.2016 for AY 2010-11.
Assessee has filed this appeal against the order of Ld. CIT(A) in passing ex parte order without going into the merits of the case. Hence, the Ld. Counsel for the assessee submitted that the ex parte order passed by the AO may be set aside. On the other hand, Ld. DR relied on the order of the Ld. CIT(A).
We have heard the rival submissions and gone through the facts and circumstances of the case and have perused the order of the Ld. CIT(A). We find that the Ld. CIT(A) has passed a very cryptic and non-speaking order. Therefore, we set aside the ex parte order of the ld. CIT(A) and restore the matter to his file to adjudicate the matter afresh and pass a speaking order after affording reasonable opportunity of being heard to the assessee. We
2 Sagarmal Mall., AY 2010-11 also direct the assessee to appear before the Ld. CIT(A) and to cooperate in the appellate proceedings. The appeal of assessee is allowed for statistical purposes.
In the result, appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court on 8th November, 2017