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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal by the assessee against the order dated 31.01.2017 passed by CIT(A)-16, Kolkata for AY 2011-12 wherein he confirmed the additions made by the AO ex-parte of assessee.
After hearing both the parties and on perusal of the record alongwith affidavit dated 07.09.2018, it is noted that the reasons stated in the said affidavit are bonafide. Therefore, 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. 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.