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Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA
Before: Shri Mahavir Singh, JM]
For the Appellant: Shri Somnath Ghosh, Advocate For the Respondent: Shri Tanuj Niyogi, JCIT, Sr. DR ORDER
This appeal by assessee is arising out of order of CIT(A)-XXXVI, Kolkata vide Appeal No. 535/CIT(A)-XXXVI/Kol/Ward-1(1)MID/2011-12 dated 26.03.2014. Assessment was framed by ITO, Ward-1(1), Midnapore u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2009-10 vide his order dated 12.12.2011.
At the outset, Ld. Counsel for the assessee, first of all, argued that the AO has made addition u/s. 69 of the Act being undisclosed closing balance of bank account of Rs.2,23,787/- and disallowance made on account of cash payments by invoking the provisions of section 40A(3) of the act for a sum of Rs.6,86,000/-. For this, Ld. Counsel for the assessee stated that the CIT(A) has passed ex parte order against these two additions made by AO. Ld. Counsel for the assessee stated that the assessee could not receive the CIT(A)’s notice and accordingly could not represent before him. He also stated that this addition pertains to factual aspect of the issue which was not explained before the AO and practically before AO also there was no opportunity to the assessee to explain the issue. Accordingly, he requested the bench to set aside the issue to the file of the AO instead of CIT(A). On this, the bench required the Ld. Sr. DR to say something. Ld. Sr. DR fairly agreed that the issue can be remitted to the file of the AO so that proper assessment can be framed on these two issues. Accordingly, I am convinced and set aside these issues to the file of AO with a direction that the AO will
2 Srimanta Kumar Dey AY 2009-10 re-adjudicate these two issues afresh after allowing reasonable opportunity of being heard to the assessee. This appeal of assessee is allowed for statistical purposes.
In the result, appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court on 11.12.2015. Sd/- (Mahavir Singh) Judicial Member
Dated : 11th December, 2015 Jd.(Sr.P.S.) Copy of the order forwarded to:
APPELLANT – Shri Srimanta Kumar Dey, Anjuman Mahal, Dist. Paschim Medinipur, Mir Bazar Midnapore, WB-721 101 2 Respondent –ITO, Ward-1(1), Midnapore. 3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata