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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Hon’ble Sri J. Sudhakar Reddy, AM & Sri S.S. Viswanethra Ravi, JM]
This appeal by the assesse is directed against order of the Ld.
Commissioner of Income Tax (Appeals)-XXXVI, Kolkata (hereinafter the ‘ld.
CIT(A)) dt. 10/10/2014, passed u/s 250 of the Income Tax Act, 1961, (hereinafter the ‘Act’), for the Assessment Year 2010-11.
The assessee filed an application for adjournment; we rejected the same as we did not find any merit for the reason given for adjournment. that he has been prevented by sufficient cause for hearing before the ld. CIT(A) on the date of hearing. The ld. CIT(A) has passed an ex-parte order.
Under such circumstances, we set aside this appeal to the file of the ld. First Appellate Authority for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity.
The assessee is directed to appear before the ld. CIT(A) on 03/10/2017, take notice and thereafter co-operate in disposal of the appeal.