ARSHIA GLOBAL TRADECOM (P) LTD,KOLKATA vs. DCIT, CIRCLE-7, KOLKATA, KOLKATA

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ITA 478/KOL/2017Status: DisposedITAT Kolkata31 October 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the reasons stated in the affidavit to be bonafide and, in the interest of justice, remanded the matter back to the CIT(A) for fresh consideration. The assessee was allowed to file supporting evidence.

What were the facts?

The assessee's appeal was against an ex-parte order by the CIT(A) for AY 2011-12. The assessee submitted an affidavit stating bonafide reasons for their absence.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and if the assessee should be given an opportunity to present their case with evidence.

AI-generated summary — verify with the full judgment below

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

Hearing: 15.10.2018Pronounced: 31.10.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

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.

2.

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.

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