M/S. MAYANAK JALAN,KOLKATA vs. ITO, WARD-30(1), KOLKATA

At the time of hearing of the stay petition, it was brought to our notice that the first appeal filed by the assessee before the CIT(A) was disposed of ex-parte and no opportunity for the assessee in the first appellate proceedings. Ld.AR further contented that if this Tribunal pleases to remand the issue to CIT(A) for his fresh consideration, the assessee could not press for stay application. On hearing the other side

S.A.No.-27/Kol/2019 (ASSESSMENT YEAR-2009-10) i.e. Ld.Sr.DR and with consent of both the parties, we proceed to hear the main appeal in which is directed against the order of Ld.CIT(A)-15, Kolkata dated 03.08.2018.

It is noted that the assessee challenged the assessment order passed by the AO u/s 143(3) of the Income Tax Act, 1961 before the CIT(A) by raising seven grounds but, however, as pointed by the Ld. AR, there was no opportunity for the assessee to prosecute the same. According to CIT(A), there were many opportunities afforded to the assessee but the assessee could not produce any documentary evidence to substantiate his claim even in the assessment proceedings as well as before him. Taking into consideration the facts and circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. In view of the remand of the matter, the stay application filed by the assessee is dismissed as infructuous.

In the result, the appeal of the assessee is allowed for statistical purposes while the Stay application is dismissed.