ANGEL INFRABUILD PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 1(1), KOLKATA, KOLKATA

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 28.02.2017 passed by CIT(A)-9, Kolkata for AY 2012-013 wherein he dismissed the grounds of appeal

filed by the assessee ex-parte.

2. When the matter was called, no one representing the assessee appeared nor any application filed on behalf of the assessee seeking adjournment. However, on perusal of the record, it is noted that no appearance was put up before Ld.CIT(A) in first appellate proceedings. Therefore, it shows that no opportunity was available to the assessee. Thus, we proceed to dispose of the appeal ex-parte and we deem it proper to remand the matter to the file of Ld.CIT(A) for fresh adjudication. The assessee is liberty to file all evidences in support of its contentions and claims. Therefore, grounds raised by the assessee are allowed for statistical purposes.

3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.09.2018.