SRI ABHISHEK GUPTA ,KOLKATA vs. ACIT, CIRCLE - 40, KOLKATA , KOLKATA

This appeal filed by the assessee against the order dated 29.01.2018 passed by CIT(A)-12, Kolkata u/s 143(3) of the Income Tax Act, 1961 (in short “Act”) for AY 2013-14.

Heard both parties and perused the material available on record. The contention of the Ld.AR was that the address of the assessee was changed and due to which the notices sent by the CIT(A) could not be served on the assessee. Ld.AR argued that the CIT(A) disposed off the grounds ex-parte by confirming the order of the AO and prayed to remand the matter to the CIT(A) for his fresh consideration. Ld.DR did not controvert the same. Further, it is observed that the assessee challenged the disallowances made by the AO before the CIT(A) and for non-receipt of the notices by the assessee, no opportunity was before the CIT(A) for assessee to prosecute grounds raised challenging the disallowances made by the AO. Therefore, taking into consideration the facts and circumstances of the case and the submissions of Ld.DR & Ld.AR and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. The assessee is liberty to file evidences, if any, in support of his 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.