What did the Tribunal hold?

The Tribunal remanded the matter back to the CIT(A) for fresh consideration. The assessee was granted liberty to file necessary evidence to support their claims.

The assessee's appeal was dismissed for non-prosecution by the CIT(A). The assessee requested a remand to the CIT(A) for fresh adjudication.

What were the issues?

Whether the appeal dismissed for non-prosecution should be remanded for fresh adjudication.

Kolkata Police Co-Operative Bank… vs DCIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Sri P.M. Jagtap, Vice- & Sri S.S. Viswanethra Ravi]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Before Sri P.M. Jagtap, Vice-President & Sri S.S. Viswanethra Ravi, Judicial Member] Assessment Year: 2012-13 Kolkata Police Co-operative Bank Ltd........................................…………………….…….…..............…...Appellant 18, Lalbazar Street Kolkata-700 001 [PAN : AAAAJ 2462 K] Deputy Commissioner of Income Tax, Circle-35, Kolkata………...........…...……………………….Respondent Appearances by: Shri K.M. Roy, Advocate, appeared on behalf of the assessee. Shri Shankar Halder, JCIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : March 8th, 2019 Date of pronouncing the order : April 3rd, 2019 O R D E R Per S.S. Viswanethra Ravi, JM :-

This is an appeal filed by the assessee directed against the order of the ld. Commissioner of Income Tax (Appeals) - 10, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 31/12/2018, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2012-13.

While hearing the submissions of the ld. A/R, in respect of the appeal under the caption “early hearing”, it was brought to our notice that the appeal was dismissed for non-prosecution by the ld. CIT(A) and prayed to remand the matter to the file of the ld. CIT(A) for his fresh adjudication.

The ld. D/R reported no objection in disposing off the main appeal. Therefore, taking into consideration and the facts and circumstances of the case, issues raised and submissions of the ld. A/R and ld. D/R, we deem it proper to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The assessee is at liberty to file necessary evidences/details, if any, in support of his claims.

Assessment Year: 2012-13 Kolkata Police Co-operative Bank Ltd 4. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 3rd day of April, 2019.

KOLKATA POLICE CO-OPERATIVE BANK LTD.,KOLKATA vs. DCIT, CIRCLE-35, KOLKATA

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What were the issues?

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