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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER (ASSESSMENT YEAR-2012-13) Mr.Kallol Bhattacharjee, vs DCIT, 14, Salimpur Bye Lane, Circle-25, 2, Gariahat Dhakuria, Kolkata- Road (South), Kolkata- 700031. 700068. PAN-AEHPB1313G (Appellant) (Respondent) Appellant by Sh. G.Mathur, Adv. Respondent by Sh. C.J.Singh, Sr.DR Date of Hearing 27.11.2018 Date of Pronouncement 30.11.2018 ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal filed by the assessee against the order dated 07.12.2015 passed by CIT(A)-7, Kolkata for AY 2012-13.
Heard both parties and perused the material available on record. Ground No.1 is relating to challenging the action of CIT(A) in passing the impugned order ex-parte of the assessee. 3. Before us, the Ld.AR filed adjournment letter dated 26.11.2018 seeking adjournment that they are unable to prepare the case as the assessee was suffering from High Blood Pressure. The said adjournment application is rejected in view of the fact that there was no representation on behalf of the assessee before the CIT(A) and taking into consideration the said facts and submissions of Ld.DR 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 (ASSESSMENT YEAR-2012-13) 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 30.11.2018.