What did the Tribunal hold?

The Tribunal, considering the submissions and the affidavit, decided to remand the matter back to the CIT(A) in the interest of justice. The grounds raised by the assessee were allowed for statistical purposes.

The assessee's appeal was confirmed ex-parte by the CIT(A). The assessee's representative submitted an affidavit stating that compliance could not be made due to illness and requested a remand.

What were the issues?

Whether the ex-parte order of the CIT(A) was justified, and if the assessee's request for a remand due to illness should be granted.

Girja Shankar Marketing Pvt… vs DCIT | ITAT Kolkata 2019

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA [Before Sri P.M. Jagtap, Vice-President & Sri S.S. Viswanethra Ravi, Judicial Member] Assessment Year: 2014-15 Girja Shanker Marketing Pvt. Ltd................................................…………………….…….…..............…...Appellant L-2-F, Sheikh Sarai South Delhi New Delhi - 110017 [PAN : AACCG 1589 M] Deputy Commissioner of Income Tax, Circle-1(1), Kolkata………....……...……………………….Respondent Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Shri Shankar Halder, JCIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : March 6th, 2019 Date of pronouncing the order : March 13th, 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) - 1, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 16/05/2018, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2014-15, wherein he confirmed the order of the Assessing Officer ex-parte the assessee.

Heard both the parties and perused the material available on record. The ld. A/R contends that the Director of the assessee company is located to the state of Uttar Pradesh. The ld. A/R placed on record the affidavit deposed by Mr. Niwas Jain, stating that he was entrusted to represent the case of the assessee before the ld. CIT(A) and the compliance could not be made due to his illness. Further the ld. A/R undertakes that the assessee is ready to prosecute its case before the ld. CIT(A) and prayed to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The ld. D/R reported no objection in the matter being remanded back to the file of the ld. CIT(A).

Assessment Year: 2014-15 Girja Shanker Marketing Pvt. Ltd 3. Taking into consideration the submissions of the ld. A/R and ld. D/R and the affidavit filed stating reasons for non compliance, in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A). Accordingly, grounds raised by the assessee are allowed for statistical purposes.

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

GIRJA SHANKAR MARKETING PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

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