Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi
ORDER Shri S.S. Viswanethra Ravi
This appeal by the Assessee is directed against the order dt. 17-10-2016 passed by the Commissioner of Income Tax (Appeals)-5, Kolkata for the A.Y 2012-13, wherein he confirmed the additions ex parte.
After hearing the ld. DR and on perusal of the record, the CIT-A issued notice dt. 19-07-2016 to the assesse intimating the date of hearing on 24-08-2016. But, however, said notice returned by postal authority. Again CIT-A issued another notice dt. 21-09-2016 fixing the hearing on 05-10-2016, which was also returned by postal authority with a comment ‘not known’ and the CIT-A confirmed the additions made by AO ex parte. Before us none appeared on behalf of assessee. Therefore, taking into consideration the facts and circumstances of the case and in the interest of natural justice, we deem it fit and proper to remand the issues to the file of CIT-A for his consideration. The assesse is also directed to co-operate the CIT-A in appellate proceedings for speedy disposal and liberty to file evidences/explanations, if any, to substantiate its claim and contention. Thus, grounds raised by the assesse are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 24-08-2018