MARIGOLD DEALCOM PVT. LTD.,KOLKATA vs. ITO, WARD -1(2), KOLKATA, KOLKATA
What did the Tribunal hold?
The Tribunal found the assessee's reasons for non-appearance to be bonafide. In the interest of justice, the matter was remanded to the CIT(A) for fresh consideration with liberty to the assessee to file evidence.
What were the facts?
The assessee's appeal was against an order by the CIT(A) that confirmed additions made ex-parte by the AO. The assessee failed to appear before the CIT(A).
What were the issues?
Whether the ex-parte additions confirmed by the CIT(A) should be set aside due to the assessee's bonafide reasons for non-appearance.
AI-generated summary — verify with the full judgment below
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 21.11.2017 passed by CIT(A)-7, Kolkata for AY 2008-09 wherein he confirmed the additions made by the AO ex-parte of the assessee.
Heard both the parties and perused the material available on record including the affidavit dated 27.12.2017 filed by Sh. Bambhola Singh representing the assessee stating reasons for non-appearance before the CIT(A). It is noted that the reasons stated by the said Director are bonafide and taking into consideration the facts and circumstances of the case, the additions made by the AO and confirmed by the CIT(A) 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 his contention. Further, it is noted that the AY 2008-09 and (ASSESSMENT YEAR-2008-09) since it is identified as old matter, we direct the assessee to cooperate with the CIT(A) for its speedy disposal. Thus, grounds raised
by the assessee are allowed for statistical purposes.
3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16.11.2018.
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