SYLVAN COLLEGE OF MANAGEMENT STUDIES,KOLKATA vs. ITO, WD-59(2), KOLKATA, KOLKATA

The only issue is to be decided as to whether the CIT-A is justified in passing ex parte order in the facts and circumstances of the case.

Neither any one appeared for the assessee nor any application filed for seeking adjournment. Therefore, we proceed to hear the ld.DR and dispose of the appeal on merits and by perusing the material available on record.

We note that the CIT-A issued notices intimating the dates of hearing on 07-08-2014, 23-02-2015, 16-03-2015, 14-07-2015, 01- 05-2015 and 19-11-2015,none appeared before the CIT-A representing assessee and he dismissed the grounds of appeal on the ground that the assessee failed to point out in specific terms questioning the quantification made by the AO in respect of TDS default. Therefore, taking into consideration the facts of the case 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 adjudication. The assessee shall be at liberty to file requisite evidences, if any, to substantiate its claim. The assessee is also directed to appear before the CIT-A on 12/12/2017 to take notice and to co-operate in the first appellate proceedings at the convenience of the CIT-A. 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 13-10-2017