M/S. EKANTA PLASTICS PRIVATE LIMITED,KOLKATA vs. ITO, WARD-12(1), KOLKATA, KOLKATA

At the time of hearing, the above appeal under the caption “early hearing”, it was brought to our notice that the CIT(A) dismissed grounds of appeal raised by the assessee ex-parte. Ld.AR submits that the assessee engaged an Authorised Representative by name Sh. Khemka and on the date of hearing, he was not well due to his illness, he could not present before the CIT(A). Further, it was submitted that the assessee is ready to prosecute its case before the CIT(A), if this Tribunal remand the matter to the file of CIT(A) for his fresh consideration. Ld.DR did not report objection in respect of remanding the matter to the file of CIT(A). Therefore, since there is no finding by the CIT(A) on the issues raised before him by the assessee, therefore, taking into consideration the submissions of Ld.AR & Ld. DR and with the consent of both the parties, we remand the matter to the file of CIT(A) for its fresh consideration. Thus, grounds raised by the assessee in this appeal are allowed for statistical purposes.

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