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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi
ORDER Shri S.S.Viswanethra Ravi, JM:
These two appeals by the Assessee are directed against the orders of the Commissioner of Income Tax (Appeals)- 24, Kolkata both dt. 10-03-2016 for the A.Ys 2011-12 & 2012-13 respectively.
The only issue to be decided as to whether the CIT-A is justified in passing the order ex parte in the facts and circumstances of the case.
The ld.AR submits that the CIT-A dismissed both the said appeals for non appearance of the assessee. If this Tribunal pleases to remand the matter to the file of the CIT-A for fresh adjudication, the assessee is ready to prosecute its case and will not seek any adjournment before the CIT-A.
On the other hand, the ld.DR objected to the same proposition of the ld.AR in remanding the matter. He vehemently argued that the CIT-A has granted many opportunities by fixing the case for hearing at the request of the assessee through its petitions and referred to para-4 of CIT-A and argued that the CIT-A rightly dismissed the grounds of appeal for non-appearance of the assessee. The ld.DR supported the orders of the CIT-A and prayed to dismiss the appeals of assessee by confirming the orders of the CIT-A.
5. Heard rival submissions and perused material. We find that the two notices have been issued to assessee for the hearings on 18.02.2016 and 16.02.2016. The AR of the assessee submitted a petition requesting for short adjournment. The request was accepted and the appeal was adjourned to 25.02. 2016. On 24.02.2016, again the AR of the assessee submitted a petition requesting for adjournment. On perusal of the order of the CIT-A, we find that as per request of the assessee the case of the assessee was adjourned. The AO passed his order u/s. 201(1)/201(1A) of the Act for non deduction of TDS on various payments made for the A.Y under consideration. In our opinion, the issue requires assistance of assessee before the CIT-A. Therefore, taking into consideration the facts of the case, submissions of ld.AR and in the interest of justice, we deem it fit and proper to remand the matter involved in both the appeals to the file of the CIT-A for fresh adjudication and assessee is directed to prosecute its appeals before the CIT-A on 22-02-2018 to take notice. The CIT-A shall proceed the case after considering the submissions of the assessee, explanations and evidences, if any and to pass a fresh order as per law, at his convenience. The assessee shall be at liberty to file requisite evidences, if any, in support of its contentions. Accordingly, the grounds raised by the assessee are allowed for statistical purpose.
In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 09 -02-2018