SOMENDRA NATH GHOSH,KOLKATA vs. ITO, WD-28(3), KOLKATA, KOLKATA

The assessee appeared in person and reported that he is ready to prosecute this appeal on his own. Therefore, we proceed to hear the appeal.

It is noticed that the assessee has raised as many as six grounds, amongst which the assessee intends to advance his submissions on ground no.1, therefore, we decided to hear the same as preliminary ground.

The assessee submits that his return was processed U/Sec. 143(1) of the Act and thereafter, the assessment was reopened and the AO determined the income at Rs.16,41,220/- as against the declared income of Rs.1,87,480/- and the CIT-A upheld the assessment as framed by the AO. The assessee submits that he did not receive notices as stated to have been issued by the CIT-A. The assessee further submits that an opportunity may be given and offered undertaking that he shall represent the case properly before the authorities. Taking into consideration the submissions of the assessee and in the interest of justice, we deem it fit proper to remand the issue to the file of CIT-A for his fresh adjudication. Accordingly, the preliminary ground as decided above is allowed for statistical purpose and other grounds as raised require no adjudication in view of the decision on ground no.1.

In the result, the appeal of the assessee is allowed for statistical purposes. ORDER PRONOUNCED IN OPEN COURT ON 24 /02/2017