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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi
ORDER Shri S.S. Viswanethra Ravi, JM:
This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 9, Kolkata dt. 28-02-2017 for the A.Y 2012-13, where he dismissed the appeal of assesse ex parte.
After hearing both the parties, we find that the CIT-A issued notice on 26-10-2016 intimating the date of hearing on 08-11-2016. According to CIT-A, no one appeared nor written submission/adjournment application was filed. Fresh notices dt. 15/12/2016 & 03/02/2017 were issued and no compliance on behalf of assesse. It is noted, the A/R of the assessee requested for time on 07-02-2017 to file written submissions and as such, adjourned to 27- 02-2017, as there was no compliance nor any written submission filed on behalf of assesse, the CIT-A dismissed the grounds of appeal of assesse by ex parte. It is clear from record, there was no opportunity to assessee to prosecute its case. Therefore, taking into consideration the submissions of 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 fresh adjudication. He shall pass an order as per law, after giving the assesse reasonable opportunity of hearing. The assesse is at liberty to file requisite evidences/ explanation, if any. The grounds raised by the assesse are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 24-08-2018