Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri M. Balaganesh & Shri S.S. Viswanethra Ravi
This appeal by the Assessee is directed against the order dt. 24-08-2017 passed by the Commissioner of Income Tax (Appeals), 2, Kolkata for the A.Y 2011-12, wherein he dismissed the appeal of assesse ex parte.
After hearing both the parties, we find that the CIT-A issued notices on the following dates:-
Dt. of Notice Dt. of Hearing Remarks
01.04.2016 02.05.2016 The A/R of the assesse filed a letter dt. 02/05/16 for adjournment and case was adjourned for 15.07.2016 15.07.2016 The A/R of the assesse neither appeared nor filed any letter of adjournment. 18.07.2016 01.08.2016 The A/R of the assesse neither appeared nor filed any letter of adjournment. 20.03.2016 19.04.2017 The A/R of the assesse filed a letter dt. 17.04.2017 for adjournment and case was adjourned for sine die. 27.07.2017 23.08.2017 The A/R of the assesse neither appeared nor filed any letter of adjournment. As per speed post tracking system, the notice was served on the assesse on 03.08.2017
On perusal of above, we find that the CIT-A issued notices for hearing on five occasions. Out of five occasions, the assesse filed adjournment petitions on 2-5-2016 & 17-04-2017. However, on last date of hearing i.e 23-08-2017, no one appeared representing the assesse and the CIT-A taking into consideration speed post tracking system held that notice dt. 27-07-2017 for hearing dt. 23-08-2017 was served on the assesse on 03-08-2017 and dismissed the appeal ex parte. Therefore, taking into consideration the facts and circumstances of the case, submissions of the ld. AR and in the interest of natural justice, we deem it fit and proper to remand the issues involved in the appeal to the file of CIT-A for his fresh adjudication and to pass a fresh order as per law, after giving the assesse adequate opportunity of hearing. The assesse is at liberty to file necessary evidences/explanation in this regard. Grounds raised by the assesse are allowed for statistical purpose.
In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 21-08-2018