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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
Date of concluding the hearing : December 17, 2015 Date of pronouncing the order : January 06, 2016
O R D E R Per Shri P.M. Jagtap:- This appeal filed by the assessee is directed against the order of Income Tax Officer (Technical), Durgapur dated 22.03.2013 purportedly passed by the ld. Commissioner of Income Tax, Durgapur rejecting the application of the assessee for registration under section 12A of the Act.
At the time of hearing of this appeal before us, none has appeared on behalf of the assessee. In the ground raised in this appeal, the main grievance raised by the assessee is that its application for registration under section 12A of the Act has been rejected by the ld. CIT vide his impugned order without giving any ground or opportunity for hearing and this position, which is clearly evident from the impugned order passed by the ld. CIT, is not disputed even by the ld. D.R. We, therefore, consider it fair and proper and in the interest of justice to set aside the I.T.A. No. 846/KOL./2013 Page 2 of 2 impugned order of the ld. CIT and to remit the matter back to him for disposing of the application of the assessee for registration under section 12A of the Act by passing a well reasoned and well discussed order after giving the assessee proper and sufficient opportunity of being heard.
In the result, the appeal of the assessee is treated as allowed.