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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal by the assessee against the order dated 04.08.2017 passed by CIT(A)-2, Kolkata for AY 2013-14 wherein he confirmed the order of AO ex-parte of the assessee.
It was contended by the Ld.AR that the assessee received e-notice dated 20.07.2017 issued by the CIT(A) intimating the assessee the date of hearing is 11.08.2017. Ld.AR placed on record the said notice. Ld.DR did not controvert the same. 3. Heard both and perused the material available on record. It is noted though the CIT(A) fixed the appeal for hearing on 11.08.2017 but however, order was passed on 04.08.2017. Therefore, taking into consideration the submissions of the Ld.AR and facts and circumstances of the case, we deem it proper to remand the matter to (ASSESSMENT YEAR-2013-14) the file of CIT(A) for his fresh consideration in the interests of justice. 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 28.11.2018.