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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Per Rajesh Kumar, AM:
These are the appeals preferred by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 29.12.2023 for the AY 2012-13.
At the time of hearing, when the case was called out on its turn, neither the assessee nor the A.R of the assessee appeared to argue the case despite the service of 2 & 382/Kol/2024 Assessment Year: 2012-13 Silverlake Traders Pvt. Ltd. notice through RPAD on 25.04.2024. We have perused the assessment order as well as appellate order passed by authorities below and observed that both the proceedings culminated ex-parte without deciding the issues on merit. In our opinion, ends of justice would be met if the appeals are restored to the file of AO to decide the issues de novo after affording a reasonable opportunity of hearing to the assessee. Accordingly we restore these appeals to the file of AO.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order is pronounced in the open court on 21st May, 2024