R.P. VYAPAAR PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 4(2), KOLKATA, KOLKATA

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal by the assessee against the order dated 18.07.2017 passed by CIT(A)-2, Kolkata for AY 2013-14 wherein the CIT(A) confirmed the addition ex-parte of the assessee. 2. Heard both parties and perused the material available on record. It is noted from the record at page No.3 of the impugned order that the CIT(A) observed that the AO passed an order u/s 144 of the Income Tax Act, 1961 (in short “Act”) and the assessee could not file any reason or evidence in support of grounds raised

before him. Therefore, it is clear that there was no opportunity for the assessee before both authorities below. Taking into consideration the facts and circumstances of the case and submissions of Ld.AR and in the interest of justice, we deem it proper (ASSESSMENT YEAR-2013-14) to remand the matter to the CIT(A) for his fresh adjudication. The assessee is liberty to file any evidence, if any, in support of its 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 22.11.2018.