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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy
This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-10, (hereinafter the ‘ld. CIT(A)’), dated 09.01.2017 passed u/s 143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2013-14. 2. The assessee files an application seeking adjournment of the matter. I reject the same as I am of the opinion that it is not of the case for grant of adjournment.
After hearing the ld. DR, I find the ld. CIT(A) has passed an ex parte order. He has concluded that the assessee is not serious in pursuing the appeal.
My view is that the appeal is to be set aside to the file of the CIT(A) for fresh adjudication after giving the assessee adequate opportunity of 2 Manoj Kumar Jhajharia Assessment Year: 2013-14 being heard. I also direct the ld. CIT(A) to consider the decision of this Bench in the case of Mahendra Kumar Baid vs. ACIT, Cir – 35, Kolkata I.T.A No.1237/Kol/2017 of ITAT “A” Bench, Kolkata while adjudicating this case, as the assessee claims that the issue is covered in his favour by this decision.
The assessee is directed to cooperate in the disposal of the appeal.
In the result, the appeal for the assessee is allowed for statistical purposes. Kolkata, the 8th November, 2017. [J. Sudhakar Reddy] Accountant Member Dated : 08.11.2017 RS, SPS Copy of the order forwarded to:
Manoj Kumar Jhajharia, C/o Abhishek Sarees, 58, Sir Hari Ram Goenka Street, 3rd Floor, Kolkata – 700 007. 2. ITO Ward 35(4), Kolkata, Aayakar Bhawan, Poorva, 110 Shantipally, Kolkata 700 107. 3. CIT(A)-
CIT- ,
CIT(DR),By order Senior Private Secretary Head of Office/ D.D.O. ITAT, Kolkata Benches