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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. J.SUDHAKAR REDDY & SH.S.S.VISWANETHRA RAVI
ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal filed by the assessee against the order dated 31.10.2016 passed by CIT(A)-5, Kolkata u/s 143(3) of the Income Tax Act, 1961 (in short “Act”) for AY 2012-13.
Heard both parties and perused the material available on record. The contention of the Ld.AR was that no notice was served to the assessee in the first appellate proceedings as such there was no opportunity for the assessee to prosecute its case before the CIT(A). Ld.AR submitted that if this Tribunal pleases to remand the matter to the CIT(A), the assessee undertakes to make compliances before the CIT(A). Ld. DR did not report objection to the submissions of the Ld.AR. Therefore, taking into consideration the facts 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 its contention. Thus, grounds raised
by the assessee are allowed for statistical purposes.
3. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 23.01.2019.