PRIME METALIKS PVT. LTD.,KOLKATA vs. ITO, WARD - 1(1), KOLKATA, KOLKATA

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ITA 2547/KOL/2017Status: DisposedITAT Kolkata31 October 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given an opportunity to present its case before the CIT(A). Therefore, the matter was remanded to the CIT(A) for fresh consideration to allow the assessee to file supporting evidence.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2011-12 was dismissed ex-parte. The CIT(A) had confirmed additions made by the AO after the assessee sought multiple adjournments.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording the assessee a proper opportunity to be heard and present evidence.

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

1.

This appeal by the assessee against the order dated 18.08.2017 passed by CIT(A)-1, Kolkata for AY 2011-12 wherein he confirmed the additions made by the AO ex-parte of assessee.

2.

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 there was no opportunity to the assessee in first appellate proceedings. Ld.CIT(A) dismissed the grounds of appeal raised by the assessee for taking many adjournments. We find from the record that the additions made by the AO requires assistance from the assessee and for not having such opportunity before Ld.CIT(A), 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.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 31.10.2018.

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