SENGUPTA & SENGUPTA PVT. LTD., ,KOLKATA vs. ACIT, CIRCLE - 2(2), KOLKATA , KOLKATA

After hearing the both parties and perused the material on record, it is noted that Ld.CIT(A) dismissed the grounds of appeal ex-parte. Ld.CIT(A) fixed the hearing of appeal on 04.06.2018 and the assessee sought an adjournment vide letter dated 05.06.2018. Again, the assessee sought adjournment on 12.06.2018 and accordingly, the appeal was adjourned to 19.06.2018. For non-compliance of notice, Ld.CIT(A) dismissed the grounds of appeal for non-prosecution. Thus, it shows that no opportunity was available to the assessee to prosecute the grounds of appeal raised before the First Appellate Authority and taking into consideration the facts and circumstances of the case and the issues raised, we deem it proper to remand the matter to the file of Ld.CIT(A) for fresh adjudication. The assessee is directed to appear before Ld.CIT(A) on 16.11.2018 to take notice. The assessee shall cooperate with Ld.CIT(A) in first appellate proceedings for speedy disposal. Therefore, Grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.