M/S. ADVANCE STEEL TUBES LTD.,SAHIBABAD(U.P) vs. DCIT, CIRCLE-3(1), KOLKATA, KOLKATA

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ITA 2401/KOL/2017Status: DisposedITAT Kolkata07 September 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to remand the matter back to the CIT(A) for a fresh adjudication. The assessee was granted liberty to submit all supporting evidence for its claims.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte dismissal order was heard. The CIT(A) had dismissed the grounds of appeal without proper adjudication.

What were the issues?

The primary issue was the ex-parte dismissal of the assessee's appeal by the CIT(A) without considering the merits of the case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI

Hearing: 04.09.2018Pronounced: 07.09.2018

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

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.

3.

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

Order pronounced in the open court on 07.09.2018.

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