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

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.

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.

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