2020 (11) TMI 1128

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.... ORDER PER MS. MADHUMITA ROY: The instant appeal filed by the Assessee is directed by the ex parte order dated 15.03.2019 passed by the Commissioner of Income Tax (Appeals)-4, Kolkata arising out of the order dated 25.03.2015 passed by the ITO, Ward-11(2), Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment years 2012-13. 2. There was....

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....ally the Ld. A.O passed an ex parte order since all books of accounts, bank statements, copies of return and Income Tax return of the directors were not considered by him and therefore though the assessee has come up in appeal against the ex parte order passed by the Ld. CIT(A), the matter needs to be examined by the Ld. A.O in adhere to the principle of natural justice which is denied to the asse....