ITA NO.1807/KOL/2017 VEEA FISCAL SERVICES PVT. LTD. A.Y.2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM] ITA NO.1807/KOL/2017 ASSESSMENT YEAR : 2007-08 VEEA FISCAL SERVICES PVT. LTD. -VERSUS- D.C. I.T., CIRCLE-11, KOLKATA KOLKATA (PAN: AAACV9117G) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT: SHRI A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING : 02.08.2018. DATE OF PRONOUNCEMENT : 30.08.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-4, KOLKATA DATED 31 .05.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2007-08. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT T HE 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 R EQUIRED BY LAW. HENCE WE RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICA TION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING H EARD. 3. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 30.08.2018. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.08.2018. [RG SR.PS] ITA NO.1807/KOL/2017 VEEA FISCAL SERVICES PVT. LTD. A.Y.2007-08 2 COPY OF THE ORDER FORWARDED TO: 1.VEEA FISCAL SERVICES PRIVATE LIMITED, 8, GANESH C HANDRA AVENUE, KOLKATA-700013. 2. D.C.I.T., CIRCLE-11, KOLKATA. 3. C.I.T.(A)- 4, KOLKATA 4. C.I.T-4, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES