PRESIDENCY IMPEX PRIVATE LTD.,,KOLKATA vs. ITO, WARD - 7(2), KOLKATA, KOLKATA

This appeal filed by the assessee against the order dated 29.06.2017 passed by CIT(A)-12, Kolkata for AY 2012-13.

Heard both parties and perused the material available on record. It is noted that there is no representation on behalf of the assessee before the CIT(A). Ld.AR filed an affidavit of Chartered Accountant who is stated to be appointed as AR to represent the case of the assessee before the First Appellate Authority. On perusal of the said affidavit, it is noted that the said AR was unwell, suffering from high fever and he could not represent the appeal of the assessee before the CIT(A). We find that the reasons stated by the said Chartered Accountant are bonafide which really prevented the said AR in appearing before the First Appellate Authority. Therefore, taking into consideration the submissions of Ld.AR & Ld.DR, we deem it proper to remand the matter to the CIT(A) for its fresh adjudication. The assessee is liberty to file evidences, if any, in support of its contention. Thus, grounds raised by the assessee are allowed for statistical purposes.

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