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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Shri Waseem Ahmed, AM & Shri S.S.Viswanethra Ravi, JM
Date of Hearing : 29-01-2018 Date of Pronouncement : 20-04-2018 ORDER Shri S.S.Viswanethra Ravi, JM
This appeal by the Assessee is against the order dt. 02-08-2016 of the CIT-A, 2, Kolkata for the A.Y 2011-12, wherein he passed the order ex parte.
The ld.AR submits that there was no opportunity to assessee before the CIT-A, but, the CIT-A dismissed the appeal of assessee by ex parte and confirmed the order of the AO. Before the CIT-A the assessee filed adjournment applications from time to time and without considering the same, dismissed the appeal of assessee by ex parte and confirmed the order of the AO passed u/s. 143(3) of the Act, which is not justified and urged to remand the issue(s) involved in this appeal to the file of the CIT- A for his fresh adjudication.
On the other hand, the ld.DR objected to the above submissions of the ld.AR and referred to page 2 of the order of the CIT-A and argued that the CIT-A accorded sufficient opportunity of hearings to the assessee, but the assessee failed to appear with its contentions and kept on filing adjournment applications before the CIT-A. The assessee has not responded to the notices issued by the CIT-A. Inspite of having sufficient opportunity, the assessee did not avail this opportunity to prosecute its case before the CIT-A and it was justified as there was no representation of the assessee.
Heard both the parties and perused the record. On perusal of order of CIT-A, we find that the CIT-A issued notices fixing the dates for the hearing and the assessee remained absent before the CIT-A by filing of adjournment applications from time to time. It is observed that the AO made additions on account of disallowance U/Sec. 14A, capital gain, foreign travel and provision for internal audit, which requires assistance from the assessee and as noted above, no opportunity was there to assessee to prosecute its case. Taking into consideration the facts of the case and the issues involved in the appeal and the submissions of Ld. AR and in the interest of justice, we deem it fit and proper to remand the issue(s) to the file of the CIT-A for his fresh consideration. The assessee is directed not to seek any adjournment before the CIT-A. The assessee shall be at liberty to file necessary evidences and explanation in support of its claim/ contention. The grounds raised by the assessee in the appeal are allowed for statistical purpose.
In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 20-04-2018