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Income Tax Appellate Tribunal, KOLKATA BENCH ‘D’, KOLKATA
Before: Shri S. S.Viswanethra Ravi, J.M. & Dr.A.L.Saini, A.M.)
ORDER Per Dr. A.L.Saini, A.M.:
The captioned appeal filed by the assessee, pertaining to assessment year 2013-14, is directed against the order passed by the Commissioner of Income-tax (Appeals)-6, Kolkata in Appeal No. CIT(A), Kolkata-6/10354/2016-17, dated 22-05- 2018, which in turn arises out of an order passed by the Assessing Officer u/s. 143(3) of the Income-Tax Act, 1961 (in short, the Act), dated 28-03-2016.
At the outset itself, the ld. Counsel for the assessee has submitted before the Bench that the assesse could not plead his case before the ld. CIT(A) as his AR did not receive the notice for hearing. The ld. Counsel for the assessee explained the Bench that the assesse resides in remote area and the assessee is not aware about income-tax proceedings. Therefore, he did not send notice for hearing to his advocate/AR in time. Consequently, the advocate so appointed by him did not appear before the Bench. The ld. Counsel for the assessee also submitted that the ld. CIT(A) did not consider the assessment records to pass the order on merits. Therefore, the ld. Counsel for the assessee prayed before us that the assessee’s case may be remitted back to the file of the ld. CIT(A) to adjudicate the issue afresh.
On the other hand, the ld. DR for the revenue did not have any objection, if assessee’s case is remitted back to the file of the ld. CIT(A).
We have given a careful consideration to the rival submissions and perused the material on record. We note that in the assessee’s case under consideration, the assessment was framed u/s. 143(3) of the Act and impugned order of the ld. CIT(A) is an ex parte and the assesse did not get adequate opportunity to plead his case before the ld. CIT(A) for the reasons explained above. We also note that the ld.CIT(A) has not passed the order on merits and did not consider the assessment records, therefore, we do not wish to comment on merits of the grounds raised by the assessee. We note that the assessee did not get adequate opportunity of hearing to plead this case before the ld. CIT(A), as notices of hearing were not received by authorized representative, appointed by the assesse in time. There was a communication gap between the assessee and the authorized representative of the assessee. Therefore, we think it fit and proper to remit this issue back to the file of the ld. CIT(A). Hence, we set aside the impugned order of the ld. CIT(A) and remit the issue back to the file of the ld. CIT(A) with the direction to adjudicate the issue on merits. We also direct the assessee to file required documents and details to prove his bonafide. Grounds raised by the assessee are allowed for statistical purpose.