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Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey
Per J. Sudhakar Reddy, Accountant Member :-
This appeal by the assessee is directed against the order of the ld.
Commissioner of Income Tax (Appeals)-9, Kolkata, (hereinafter the ‘ld.
CIT(A)’), dt. 18.12.2015 passed u/s 143(3) of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2010-11.
After considering the papers on record, we are of the considered opinion that this appeal should be restored to the file of the Ld. CIT(A) for fresh adjudication de novo in accordance with law on the grounds of natural justice. merits.
In the result, the appeal of the assessee is allowed for statistical purposes .
Kolkata, the 13th day of October, 2017.