M/S ARYAN WIRE PVT. LTD.,KOLKATA vs. I.T.O WD - 9(1),KOLKATA, KOLKATA

None appeared on behalf of revenue. So we have decided to dispose of the appeal after hearing the ld.AR and perusing the material available on record.

At the outset, it was submitted by the ld.AR of the assessee that the CIT-A passed an ex parte order without affording sufficient opportunity of hearing to the assessee and also referred para no. 3 of the impugned order of the CIT-A. He further argued that the case was prosecuted through its ld. AR and inspite of which, the CIT-A dismissed the appeal by M/s. Aryan Wire Pvt. Ltd 1 observing that the appellant was in habit of non compliance and non co-operation before the AO as well as before the CIT-A in appellate proceedings. The ld. AR also submitted that the assessee is ready to submit all relevant details and urged to remand the appeal to the CIT-A for fresh adjudication.

Heard the ld. AR and perused the material available on record. We find from the impugned order of the CIT-A that the ld.AR of the assessee was present on all the occasions before him, but the CIT-A confronted the ld. AR of the assessee for non filing of the evidences before the AO and for non submission of the same, the CIT-A dismissed the appeal by finding that the assessee does not have to offer any explanation in support of its claim. Taking into consideration of the submissions of the assessee and in the interest of justice, we deem it fit and proper to remand the issues involved in this appeal to the file of the CIT-A for fresh adjudication of the same. The assessee is also directed to co-operate with the CIT-A in appellate proceedings by filing requisite evidences, if any, to substantiate its claim and for speedy disposal of the same.

In the result, the appeal of the Assessee is allowed for statistical purpose.