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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi
ORDER Shri S.S.Viswanethra Ravi, JM:
This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals)- 1, Kolkata dt. 20-09-2016 for the A.Y 2012-13, wherein he confirmed the order of the AO passed u/s. 143(3) of the Act ex-parte.
The only issue to be decided as to whether the CIT-A ex parte is justified in confirming the order of the AO in the facts and circumstances of the case.
At the time of hearing before us, one, Mr. K. Dixit claiming to be as staff of the assessee filed an adjournment application dt. 30- 01-2018 in respect of Mr. Ravi Tulsiyan, FCA, is on record and prayed for an adjournment stating that Sri Ravi Tulsiyan, FCA, who is engaged as AR in this appeal is unwell and suffering from throat infection and in view of above, prayed to adjourn the case to any other date convenient to the Bench.
The ld. DR submits that the assessee did not appear before the CIT-A and also failed to file proper evidence and explanation in substantiating the claim of assessee. For non appearance and non submission of evidence and explanation, the CIT-A confirmed the order of AO ex parte. After perusing the case record and hearing the ld.DR, we dismiss the adjournment petition and proceed to dispose of the appeal on the basis of material available on record.
On perusal of record, we find that neither the assessee nor any representative on behalf of the assessee appeared before the CIT-A to prosecute its case by rendering proper explanation and evidence supporting grounds of appeal. According to CIT-A, none appeared for assessee and failed to submit any evidence or explanation to substantiate its claim as made in the grounds of appeal before the CIT-A. We find that before the CIT-A there was no proper representation or explanation on behalf of the assessee in substantiating its claim by any evidence and explanation. Therefore, taking into consideration the material evidence on record, facts and circumstances of the case and in the interest of natural justice, we deem it fit and proper to remand the matter to the file of the CIT-A to decide the issue in hand afresh by giving the assessee adequate opportunity of hearing. The assessee is also directed not to seek any adjournment. The assessee shall be at liberty to file requisite evidences and explanation in support of its contention and claim.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 02-02-2018