HARI KISHAN LOHIA ,KOLKATA vs. DCIT, CIRCLE - 47, KOLKATA , KOLKATA

This appeal filed by the assessee against the order dated 15.06.2018 passed by CIT(A)-14, Kolkata for AY 2014-15.

Heard both parties and perused the material available on record. Ld.AR placed on record the affidavit dated 30.11.2018 submitted by the assessee stating reasons for non-compliance before the CIT(A). Ld.AR referred to para 5 of the said affidavit and argued that the assessee was out of station from the period of fixation of first appeal before the CIT(A) and no instruction was available on record before the CIT(A). Ld.AR submits that the assessee is ready to prosecute its case before the CIT(A) if this Tribunal pleases to remand the matter to the file of CIT(A) for his fresh consideration. Ld.DR opposed the same and referred to para 2 of the impugned order and argued that the CIT(A) has given ample opportunity to the assessee and the assessee fail to comply the same. Taking into consideration the said 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 (ASSESSMENT YEAR-2014-15) CIT(A) for his fresh consideration. The assessee is liberty to file evidences, if any, in support of his contention. Thus, grounds raised