M/S. APARNA PAPER PROCESSING INDUSTRY PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

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ITA 175/KOL/2018Status: DisposedITAT Kolkata12 December 2018AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it proper, in the interest of justice, to remand the matter back to the CIT(A) for fresh consideration. The assessee was granted liberty to file supporting evidence.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee requested a remand to the CIT(A) for fresh consideration, arguing they were not given an opportunity to be heard.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing before the CIT(A) and if the matter should be remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Hearing: 04.12.2018Pronounced: 12.12.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal filed by the assessee against the order dated 28.02.2017 passed by CIT(A)-9, Kolkata for AY 2009-10.

2.

Heard both parties and perused the material available on record. Ld.AR submits that there was no opportunity before the CIT(A) as the grounds raised by the assessee were dismissed for non-prosecution. Ld.AR prayed to remand the matter to the CIT(A) for his fresh consideration. Ld.DR vehemently opposed the same and refereed to para 2 of the impugned order and opposed the remand of matter to the file of CIT(A). 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 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.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12.12.2018.

Sd/- Sd/- (A.L.SAINI) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ Date:- 12.12.2018 *Amit Kumar* Copy forwarded to:

1. 1. Appellant- M/s. Aparna Paper Processing Industry Pvt.Ltd., C/o- Agarwal & Associates, 7A, Bentick Street, New Wing, Room No.216, 2nd Floor, Kolkata-700001.

2. Respondent- DCIT, Circle-1(1), P-7, Chowringhee Square, Kolkata- 700069.

3. CIT-Kolkata 4. CIT(Appeals)-Kolkata 5. DR: ITAT -Kolkata Benches

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