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Income Tax Appellate Tribunal, “B” BENCH : KOLKATA
Before: Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ]
ORDER Per M.Balaganesh, AM
This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-9, Kolkata [in short the ld CIT(A)] in Appeal No. 264/CIT(A)- 9/Wd-1(2)/2015-16/Kol dated 15.03.2017 against the order passed by the ITO, Ward- 1(2), Kolkata [ in short the ld AO] under section 143(3)/263 of the Income Tax Act, 1961 (in short “the Act”) dated 26.03.2014 for the Assessment Year 2008-09.
The only effective issue to be decided in this appeal, among others on merits, is as to whether the ld. CIT(A) was justified in passing an ex parte order, in the facts and circumstances of the case.
Century Devcons Pvt. Ltd. A.Yr. 2008-09 3. The brief facts of this appeal is that the assessment was framed u/s 143(3) of the Act on 26.03.2014 pursuant to directions of the CIT u/s 263 of the Act determining the total income of the assessee at Rs. 5,61,67,800/-, wherein an addition towards share capital and share premium amounting to Rs. 5,61,50,000/- was added as unexplained cash credit. The assessee preferred an appeal before the ld. CIT(A). The written submissions were filed before the ld. CIT(A) on 10.08.2016 and the case was adjourned to 30.08.2016. The written submission filed by the assessee were sought to be verified by the ld. CIT(A) by calling for a remand report from the ld. AO. The ld. AO did not reply to the said letter of the ld. CIT(A). Thereafter, the ld. CIT(A) issued fresh notice dated 14.03.2017 to the assessee which were not complied with by the assessee. Accordingly, the ld. CIT(A) proceeded to dismiss the appeal ex parte. Aggrieved the assessee is in appeal before us.
We have heard rival submissions. It is not in dispute that the ld. CIT(A) had passed an order ex parte without hearing the assessee and without considering the written submissions available on record. In view of these facts and circumstances, in the interest of justice and fair play, we deem it fit and appropriate to remand this appeal to the file of ld. CIT(A) to pass an order afresh in accordance with law. Accordingly, grounds 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 Court on 03.08.2018