NEWMAN STEEL PVT. LTD.,DARJEELING vs. ITO, WARD - 6(3), KOLKATA

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, we proceed to hear the main appeal with the consent of both the parties.

We find the reasons stated by the ld. AR are bonafide which really prevented the assessee in filing this appeal in time. Therefore, the delay of 34 days are condoned.

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 for hearing, but however no compliance was made by the assessee. 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 condition of payment of past of Rs. 5,000/- 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 New Man Steel Pvt. Ltd. 2 evidences if any, in support of its claim. Thus, the main appeal in is disposed off as indicated above.

In the result, the appeal of the assessee is allowed for statistical purposes.