2. Heard both parties and perused the material available on record. The assessee filed application dated 14.01.2019 seeking adjournment that the appeal at hand requires proper representation by filing Paper Books containing vital documents. However, it is noticed from the record that there was no opportunity for the assessee in the first appellate proceedings as the appeal grounds are dismissed for non-compliance. Ld.DR did not controvert the same. Therefore, the adjournment application dated 14.01.2019 is rejected and has been discussed above since there was no opportunity for the assessee in the first appellate proceedings as such assistance from the assessee to support its grounds of appeal raised before the first appellate proceedings thereby considering the same and in the interests of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. The assessee is liberty to file evidences, if any, in support of its contention. Thus, grounds raised by the assessee are allowed for statistical purposes.
3. In the result, the appeal of the assessee is allowed for statistical purposes.