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Income Tax Appellate Tribunal, KOLKATA BENCH “A” KOLKATA
Before: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi
आदेश /O R D E R PER S.S.Viswanethra Ravi, Judicial Member:- This appeal by the assessee against the order dated 15.03.2018 passed by Commissioner of Income Tax (Appeals)-18, Kolkata for assessment year 2012-13 wherein he dismissed the appeal ex parte.
After hearing both the parties we find that CIT(A) passed order ex parte and there was no opportunity for assessee in contesting the grounds of appeal before him. Taking into consideration and submissions as made by Learned AR and in the interest of natural justice we deem it appropriate to remit the matter to the file of CIT(A) for his fresh adjudication and assessee is at liberty to file evidences items in support of its M/s Surya Agro Products Pvt. Ltd. Vs. ITO Wd-9(4), Kol. Page 2 grounds of appeal raised before First Appellate proceedings. Grounds of appeal raised before us are allowed for statistical purpose.