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Income Tax Appellate Tribunal, KOLKATA BENCH ‘D’, KOLKATA
Before: Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM
Per S.S. Viswanethra Ravi, JM
This appeal by the assessee against the order dated 19.10.2016 passed by the Ld. CIT(Appeals) – 2, Kolkata for Assessment Year 2012-13.
The only issue is to be decided as to whether the CIT(A) justified the passing order ex-parte in the facts and circumstances of the case.
The learned AR filed adjournment application dated 14.02.2018 and submitted the assessee intends to file Paper Book and adjournment may be granted to that effect. We find that the CIT(A)issued notices to the assessee and the assessee filed applications seeking adjournments from time to time. The CIT(A)
Assessment Year: 2012-13 M/s. Biswanath Residency Pvt. Ltd. having given five adjournments for hearing and for no compliance on behalf of the assessee passed ex-parte order. The learned DR did not controvert the same. The learned DR submits that the assessee remained absence before the First Appellate Authority in spite of having many opportunities to prosecute the grounds of appeal, the assessee sought adjournment on many occasions before CIT(A) and the assessee has no interest in pursuing the appeal before CIT(A) and prayed to dismiss the grounds of appeal.
4. Having heard both the parties above, we are of the view that the A.O. made additions on account of unexplained cash credits and disallowance under Section 14A of the Act. In our opinion, the issues requires assistance by filing required evidences and therefore, adjournment application filed by the assessee before us is dismissed and we deem it proper to remand the matter to the file of CIT(A) for fresh adjudication, the assessee is liberty to file evidences if any. Thus ground no 2 to 4 are allowed for statistical purposes. Ground No. 1 & 5 being general needs no adjudication, hence are dismissed.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 23rd March, 2018.