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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-2011-12) Williamson Magor & Co., vs DCIT, Four Mangoe Lane, Circle-6(2), Aaykar Surendra Mohan Ghosh Bhawan, P-7, Sarani, Kolkata-700001. Chowringhee Square, PAN-AAACW2369P Kolkata-700069. (Appellant) (Respondent) Appellant by Sh. D.S.Damle, Ld.AR Respondent by Sh. R.Shyam, CIT 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 01.11.2017 passed by CIT(A)-2, Kolkata for AY 2011-12.
Heard both parties and perused the material available on record. It is noted that there was no opportunity for the assessee before the CIT(A). The CIT(A) fixed the appeal for hearing on five occasions out of which the assessee filed adjournment application on three occasions. 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 consideration. Ld.DR reported no objection. Therefore, taking into consideration the facts and circumstances of the case and submissions of Ld.DR and 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. 1
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.11.2018.