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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri S.S. Viswanethra Ravi & Shri Dr. Arjun Lal Saini
ORDER Shri S.S.Viswanethra Ravi, JM:
This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 9, Kolkata dt. 14-01-2016 for the A.Y 2010-11.
The only issue is to be decided as to whether the CIT-A is justified in passing the impugned ex parte order in the facts and circumstances of the case.
The ld.AR submits that the assessee did not receive any notice, which said to have been issued by the CIT-A and there was no opportunity of assessee to prosecute his case before the CIT-A and prayed to remand the issues raised before the CIT-A to his file for fresh adjudication.
On the other hand, the ld.DR opposed to the same as submitted by the ld.AR of the assessee. He also submitted that the CIT-A issued notices, but, however, the assessee did not appear before him to prosecute his case and to make proper submission by supporting evidences in respect of grounds raised before him. The CIT-A has rightly dismissed the appeal of assessee and prayed to dismiss the appeal of the assessee.
Heard both the parties and perused the record. We find that the AO determined the income of the assessee at Rs.1,98,34,960/- as against disclosed amount of Rs.66,07,900/-. The AO also made additions (Rs.20,57,698/-) on account of contract receipts, disallowance u/s. 40(a)(ia) (Rs.70,77,217/-), unexplained credit (Rs.4,24,834/-) and disallowance of wages (Rs.36,67,306/-) totaling to Rs.1,32,27,055/-. The assessee challenged the same before the CIT-A, but failed to substantiate the grounds of appeal. We find that the CIT-A dismissed the appeal of assessee by ex parte order. We find that the assistance of assessee requires before the CIT-A for fresh adjudication/consideration of the issues afresh by submitting proper evidence. Taking into consideration the submissions of the assessee 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 and to pass a fresh order as per law. The assessee shall be at liberty to file evidences, if any, to substantiate his case. The assessee is also directed not to seek any further adjournment before the CIT-A in the first appellate proceedings. Therefore, the grounds raised by the assessee 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 18-10-2017