No AI summary yet for this case.
Shri. S.S.VISWANETHRA RAVI, JM: 1. This appeal by the assessee against the order dated 02.11.2017 passed by the CIT(A)-2, Kolkata for assessment year 2012-13 wherein he dismissed the appeal of the assessee ex parte.
At the time of hearing, under the caption ‘Early Hearing’, it was brought to our notice by the ld. AR that the CIT(A) without giving any opportunity dismissed the appeal ex parte and prayed to remand the matter to the file of Assessing Officer for fresh consideration. Therefore, he proceed to hear the main appeal with the consent of both the parties.
Heard both the parties and perused the material available on record. It is observed from the impugned order in page 2 that the CIT(A) has given notice of hearing but however no compliance was made by the assessee. Similarly we find there was no compliance by the assessee in terms of proceedings u/s 131 of the Act. We find the issue raised in this appeal is relating to confirmation of addition made by the Assessing Officer u/s 68 of the Act. As noted above we find no representation before the CIT(A) and no opportunity was available to the assessee in the assessment proceedings, therefore, in the interest of justice and facts and circumstances of the case we deem it proper to remand the matter to the file of the Assessing Officer subject to a Silken Construction Pvt. Ltd. 2 condition of payment of costs of Rs. 5,000/- payable in favour of Prime Minister Relief Fund and the Assessing Officer has to satisfy the payment of such costs and proceed to complete the assessment. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the main appeal is disposed off as indicated above.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 03-04-2019.
Sd/- Sd/- P.M. Jagtap S.S. Viswanethra Ravi Vice-President Judicial Member
Date: 03-04-2019