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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVIvs CIT(E),
ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal by the assessee against the order dated 14.11.2017 passed by CIT(Exemption), Kolkata wherein he dismissed application in Form No.10 A seeking registration u/s 12AA of the Income Tax Act, 1961 (in short “Act”) ex-parte.
The Ld. AR filed an application dated 06.09.2018 seeking adjournment on the ground that he requires important clarification from the assessee. On perusal of the record, we find that CIT(Exemption) fixed the date of hearing on 18.08.2017 and 15.09.2017 on which dates, the assessee was represented by its Authorized Representative and the appeal was adjourned to 20.10.2017. According to CIT(Exemption), no compliance was made on 20.10.2017 and adjourned the case to 14.11.2017. For non-compliance, he dismissed the application ex-parte in Form No.10A filed by the assessee seeking registration u/s 12AA of the Act. Therefore, application dated 06.09.2018 seeking adjournment is rejected.
Taking into consideration the facts and circumstances of the case as discussed in the afore-mentioned para and in the interests of justice, we deem it proper to remand the matter to the file of CIT(Exemption) for his consideration and the assessee is liberty to file all its evidences, if any, in support of its contentions and claims. Therefore, 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 05.10.2018.