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Income Tax Appellate Tribunal, “SMC” BENCH : KOLKATA
Before: Hon’ble Shri S.S. Godara, JM]
This assessee’s appeal for assessment year 2008-09 arises against the CIT(A)-2, Kolkata’s order dated 11.04.2017 passed in case no. 1946/CIT(A)-2/14-15 affirming the Assessing Officer’s action invoking u/s 14A read with Rule 8D disallowance of Rs. 5,38,220/- of proportionate interest an administrative expenses of Rs. 5,14,428/- and Rs. 23,792/-; respectively in assessment order dated 27.12.2010, involving proceedings u/s 143(3) of the Act.
It emerges at the outset that the CIT(A) order has been passed ex parte whilst upholding the impugned section 14A read with Rule 8D disallowance. Both the parties invited our attention to the lower appellate order in page 2 compiling a chart of relevant notices of hearing dated 22.06.2016, 22.07.2016 and 07.03.2017 for 01.07.2016, 08.08.2016 and 11.04.2017 respectively. I find that the assessee was never served upon
Super Diamond Enterprises A.Yr. 2008-09 all these notices of hearing. Its address has also remained the same throughout right from assessment till the instant appellate proceedings. I therefore deem it appropriate to restore the instant appeal back to the CIT(A) for afresh adjudication in consequential proceedings with a rider that the assessee shall itself appear before him on or before 12.12.2018 with a copy of this order. It shall be provided three effective opportunities at its own risk to produce all the relevant material. . My instant remand direction would stand vacated if it fails to conclude its arguments within the said specified opportunities.
This assessee’s appeal is accepted for statistical purposes in above terms.
Order pronounced in the Court on 26.09.2018