SOFTA GEOTECHNICAL PRIVATE LIMITED ,KOLKATA vs. ACIT, CIRCLE - 14(2), KOLKATA , KOLKATA

After hearing both the parties, we find that the only issue is to be decided as to whether the CIT-A is justified in dismissing the appeal of assessee ex parte. We find that the CIT-A fixed the date of hearing on 23-10-2017 and intimated the same by issuing notice u/s. 250 of the Act dt. 31-08-2017. The assessee filed adjournment and as such the hearing of appeal was adjourned to 6-12-2017. On 6-12- 2017, the A/R of assessee attended and filed power of attorney and requested for adjournment and again the case adjourned to 14-12- 2017, on which the date, according to CIT-A, no one appeared representing assessee and confirmed the addition(s) made by AO in the absence of assessee ex parte. On perusal of grounds of appeal filed before the CIT-A, in our opinion, assistance of assessee is required to substantiate its claim before the CIT-A. Therefore, taking M/s. Softa Geotechnical Pvt.Ltd into consideration the submissions of the ld.AR, facts of the case and in the interest of justice, we deem it fit and proper to remand the matter to the file of CIT-A for his consideration. The assesse is at liberty to file requisite explanation/evidences, if any, to substantiate its claim. The assessee is directed to cooperate with the CIT-A for speedy disposal of the case. Grounds raised by the assessee are allowed for statistical purposes.

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