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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI
Appellant by Sh.Brijesh Kr. Singh, AR Respondent by Sh.Robin Choudhary, Addl.CIT Sr.DR Date of Hearing 15.10.2018 Date of Pronouncement 31.10.2018 ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal by the assessee against the order dated 21.03.2016 passed by CIT(A)-1, Kolkata for AY 2008-09 wherein he confirmed the additions made by the AO ex-parte of assessee.
After hearing both the parties and on perusal of the record, it is noted that the AO made addition u/s 68 of the Act under the head unexplained cash credit and the Ld.CIT(A) dismissed the grounds of appeal ex-parte. Therefore, it is clear that there was no opportunity for the assessee to prosecute its grounds of appeal by producing relevant evidence in support of its contention. Taking into consideration, the facts and circumstances of the case and in the interests of justice, we deem it proper to remand the matter to the file of Ld.CIT(A) for his fresh consideration. The assessee is liberty to file evidences in support of its contention. The assessee shall co-operate in first appellate proceedings without taking adjournment.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 31.10.2018.