NANI GOPAL PAUL & CO., ,HOWRAH vs. ACIT, CIRCLE - 47, KOLKATA , KOLKATA

This appeal by the assessee against the order dated 30.12.2016 passed by CIT(A)-14, Kolkata for AY 2012-13 wherein he confirmed the additions made by the AO ex-parte of the assessee.

After hearing both the parties and on perusal of the record, it is noted that Ld.CIT(A) fixed the appeal of the assessee on six occasions from 09.09.2016 to 29.12.2016 and for non-compliance, Ld.CIT(A) dismissed the grounds of appeal. It is noted from assessment record, the AO made addition on account of discrepancy in closing stock, which requires, in our opinion assistance of assessee before the First Appellate Authority. As discussed above, there was no opportunity for the assessee before Ld.CIT(A). Taking into consideration the submissions of Ld.AR and the additions made by the AO, we deem it proper to remand the matter to the file of Ld.CIT(A) for his fresh consideration in the interests of justice. The assessee is liberty to file evidences in support of its contention. Thus, grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.11.2018.