Income Tax Appellate Tribunal - Kolkata
Spencer'S Retail Ltd., Kolkata vs Dcit, Circle - 5(1), Kolkata, Kolkata on 3 September, 2018
ITA No.2382/Kol/2017 Spencer's Retail Ltd. A.Y.2010-11 1
IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH 'D' KOLKATA
[Before Hon'ble Shri J.Sudhakar Reddy, AM & Shri S.S.Viswanethra Ravi, JM]
ITA No.2382/Kol/2017
Assessment Year : 2010-11
Spencer's Retail Ltd. . -versus- D.C.I.T., Circle-5(1)
Kolkata Kolkata
(PAN: AABCG3443R)
(Appellant) (Respondent)
For the Appellant: Shri A.Dudhwewala, ACA
For the Respondent: Shri A.K.Tiwari, CIT (DR)
Date of Hearing : 03.09.2018.
Date of Pronouncement : 03.09.2018.
ORDER
PER J.SUDHAKAR REDDY, AM:
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-2, dated 03.10.2017 passed u/s 250 of the Income Tax Act, 1961 (the 'Act ') relating to A.Y. 2010-11.
2. After hearing rival contentions, we find that the ld. CIT(A) has passed an exparte order and the assessee was prevented by sufficient cause from appearing before the ld. CIT(A) on the date of hearing. The ld. CIT(A) has not disposed off the case on merits as required by law. Hence we restore the matter to the file of CIT(A) for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard.
3. In the result this appeal of the assessee is allowed for statistical purpose.
Order pronounced in the Court on 03.09.2018.
Sd/- Sd/-
[S.S.Viswanethra Ravi] [ J.Sudhakar Reddy ]
Judicial Member Accountant Member
Dated : 03.09.2018.
[RG Sr.PS]
ITA No.2382/Kol/2017 Spencer's Retail Ltd. A.Y.2010-11 2
Copy of the order forwarded to:
1.Spencer's Retail Ltd., Duncan House, 31, N.S.Road, Kolkata-700001.
2. D.C.I.T., Circle-5 (1), Kolkata.
3. C.I.T.(A)- 2, Kolkata 4. C.I.T-2, Kolkata
5. CIT(DR), Kolkata Benches, Kolkata.
True Copy By order, Senior Private Secretary Head of Office/D.D.O, ITAT Kolkata Benches