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Income Tax Appellate Tribunal, BENCH ‘D’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM & Shri A.T.Varkey, JM ]
ORDER
PER J.SUDHAKAR REDDY, AM:
This is an appeal by the Assessee directed against the order of the Commissioner of Income Tax-(A)-5, Kolkata relating to A.Y. 2010-11.
There is a delay of one day in filing of the appeal by the assessee. The same is condoned.
None appeared on behalf of the assessee. After hearing the ld. DR we find that the First Appellate Authority has not disposed off the case on merits. Hence we set aside the matter to the First Appellate Authority for fresh adjudication in accordance with law. The assessee is directed to cooperate in the proceedings. 4. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 13.10.2017.