TMI Blog2018 (1) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... disposing of the appeals of the assessee afresh on merit after giving one more opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes. - I.T.A. Nos. 1344 And 1345/KOL./2017 - - - Dated:- 28-11-2017 - Shri P. M. Jagtap, Accountant Member For The Assessee : Shri A.N. Chatterjee, FCA Shri S.D. Bandyopadhyay, FCA For The Department : Shri Sai len Samaddar, Addl . CIT, D.R. ORDER These two appeals f i led by the assessee are directed against two separate orders both dated 30.03.2017 passed by the ld. Commissioner of Income Tax (Appeals), Burdwan dismissing the appeals filed by the assessee ex-parte. 2. The assessee in the present case is a Society, which is carrying on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed exparte. Aggrieved by the same, the assessee has preferred these appeals before the Tribunal . 4. I have heard the arguments of both the sides and also perused the relevant material available on record. The preliminary issue raised by the assessee at the time of hearing before the Tribunal is that noncompliance before the ld. CIT(Appeals) was due to some unavoidable reasons beyond the control of the assessee and one more opportunity therefore be given to the assessee to put forth its case on merit before the ld. CIT(Appeals) by sending the matter back to him. In this regard, an af f idavi t has been f i led on behalf of the assessee explaining the reasons for non-compl iance before the ld. CIT(Appeals) as under:- Affid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice to put forth its case on merit before the ld. CIT(Appeals). I accordingly set aside the impugned orders passed by the ld. CIT(Appeals) exparte and remit the matter back to him for disposing of the appeals of the assessee afresh on meri t after giving one more opportunity of being heard to the assessee. As undertaken by Shri Sekhar Kumar Mukherjee, Secretary of the assessee-Society, who is present in the Court, the assessee shall make due compliance before the ld. CIT(Appeals) and extend all possible cooperation in order to enable the ld. CIT(Appeals) to dispose of the appeals expeditiously. 6. In the result, both the appeals of the assessee are treated as al lowed for statistical purposes. Order pronounced in the open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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