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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM
The above appeal by the Assessee is against the order dt. 13- 02-2017 of the Commissioner of Income Tax, 3, Kolkata for the A.Y 2012-13, wherein he confirmed the impugned addition made by AO ex parte.
After hearing both the parties and on perusal of affidavit dt. 29-08-2018 deposed by Shri Pankaj Baid, AR of assessee, he was fell ill and was running high fever since 30-01-2017 and as such, he could not appear before the CIT-A during first appellate proceedings. Relevant portion of Affidavit dt. 29-08-2018 is reproduced as under:- “ 1. That I was to represent the case of Unnati Projects Pvt. Ltd before the Hon’ble Commissioner of Income Tax (Appeals)-3, Kolkata, in Appeal no. 847/CIT(A)-3/ITO, Wd-7(2)/Kol/15-16 for Assessment Year 2012-2013. 2. That on the date of hearing, that is, 30/01/2017, I fell ill and I was running high fever since morning. As a result of which, I could not appear before the Hon’ble CIT(A) to represent the case.
3. That the non appearance was not due to any malafide intention but due to the above stated reasons. 4. That whatever is declared herein above is true to the best of my knowledge and belief. “
On perusal of above, we find that there was sufficient reason, which prevented the AR in not appearing before the CIT-A to prosecute assessee’s case. The AO made addition u/s. 68 of the Act on account of share application money of Rs. 1,55,70,000/-. In our opinion, the assistance of assessee is required to substantiate its case by explanation in support of claim/contention. Thus, we deem it fit and proper to remand the matter to the file of CIT-A for his fresh adjudication. The assessee shall be at liberty to file requisite explanation/evidences, if any, to substantiate its claim/contention. Grounds raised by assesse are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the Court on 19 -09-2018