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Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA
Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
आदेश /O R D E R
PER Waseem Ahmed, Accountant Member:-
This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-25. Kolkata dated 28.03.2016. Assessment was framed by ITO(Exemp.)-II, Kolkata u/s 143(3)/11 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 22.03.2013 for assessment year 2010-11. Shri R.K.Patodi, L’d Authorized Representative appeared on behalf of assessee and Shri Sallong Yaden, L’d Departmental Representative appeared on behalf of Revenue.
ITO No752/Kol/2016 A.Y.2010-11 EEPC India v. ITO(Exemp)-II Kol. Page 2 2. At the outset, it was observed that Ld. CIT(A) has passed ex parte order. However, L’d AR of the assessee before us submitted that the issue has already been covered in favour of assessee by the judgment of Hon'ble jurisdictional High Court in the case of CIT v. Siliguri Regulate Market Committee (2014) 366 ITR 51 (Cal). Considering the facts of the case we are of the view that one more opportunity of hearing should be given to the assessee to substantiate its claim. So in the interest of justice and fair play the matter is remitted back to the file of Ld. CIT(A) with a direction that one more opportunity of hearing be given to the assessee to decide the issue afresh as per law. Needless to mention that assessee should co-operate at the appellate stage.