DEVYASH VYAPAAR PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 9(1), KOLKATA, KOLKATA

ITA 2252/KOL/2017Status: DisposedITAT Kolkata31 October 2018AY 2012-132 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to remand the matter back to the CIT(A) for fresh consideration. The assessee is permitted to submit supporting evidence.

What were the facts?

The assessee's appeal against the CIT(A) order for AY 2012-13 was dismissed ex-parte by the CIT(A). No one appeared on behalf of the assessee during the ITAT hearing.

What were the issues?

Whether the ex-parte dismissal of the assessee's appeal by the CIT(A) was justified, and if the matter should be reconsidered.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Hearing: 16.10.2018Pronounced: 31.10.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

This appeal by the assessee against the order dated 05.05.2015 passed by CIT(A)-16, Kolkata for AY 2012-13.

No one was present on behalf of the assessee at the time of hearing. After hearing Ld. DR and on perusal of the record, it is noted that the grounds of appeal

raised by the assessee are dismissed ex-parte by Ld.CIT(A). Therefore, taking into consideration the facts and circumstances of the case, addition confirmed thereon 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 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.

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