BINOD KUMAR GUPTA,KOLKATA vs. ACIT, CIRCLE - 34, KOLKATA, KOLKATA

The only issue is to be decided as to whether the CIT-A is justified in confirming the impugned additions made by the AO u/s. 68/69C of the Act in the facts and circumstances of the case.

After hearing both the parties and perusing the record, we find that the CIT-A fixed the hearing of appeal on 20 07-2017 & 22-08- 2017 by issuing notices dt. 05-07-2017 & 28-07-2017 to the assessee. According to CIT-A, notices were served on the assesse on both the occasions, but no compliances on behalf of assessee were made. It is noted the AO made the additions u/s. 68 and 69B of the Act. No opportunity to the assesse was before the CIT-A to prosecute his case. In our opinion, assistance of assessee is required before the CIT-A and in such circumstances, taking into consideration the submissions of ld.AR, facts and circumstances of the case and in the interest of justice, we deem it fit and proper to remand the matter to Binod Kumar Gupta the file of CIT-A for his fresh adjudication. The assesse is at liberty to file requisite evidences/explanation in support of his claim/contention. Grounds raised by the assessee are allowed for statistical purpose.

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