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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal by the assessee against the order dated 27.09.2017 passed by CIT(A)-1, Kolkata for AY 2012-13 wherein he dismissed the grounds of appeal raised by the assessee ex-parte.
2. After hearing both the parties and on perusal of the affidavit dated 03.09.2016 submitted by Sh. D.N.Agarwal representing the assessee and taking into consideration the submissions of Ld.AR and issues involved therein, we deem it proper to remand the matter to the file of Ld.CIT(A) for fresh adjudication. The assessee has liberty to file all evidences, if any, in support of its contentions and claims. Grounds Nos. 1 to 3 raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 07.09.2018.