IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1362/KOL/2016 ASSESSMENT YEAR:2010-11 SHREE LOGISTICS NEW KALIMATI ROAD, GARHABASA,A GOLMURI, JAMSHEDPUR-831003 [ PAN NO.ABEFS 1589 F ] / V/S . JCIT, RANGE-25, AAYAKAR BHAWAN, POORVA, SHANTIPALY, KOLKATA-110 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI M. PODDAR, ACA /BY RESPONDENT SHRI ARINDAM BHATTACHERJEE ADDL. CIT-DR /DATE OF HEARING 15-02-2018 /DATE OF PRONOUNCEMENT 09-05-2018 /O R D E R PER S.S.VISWANETHRA RAVI, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER D ATED 22.02.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA FOR ASSESSMENT YEAR 2010-11. 2. ONLY ISSUE IS TO BE CONSIDERED IS AS WHETHER THE LD. CIT(A) IS JUSTIFIED IN PASSING ORDER EX PARTE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. LD. AR SUBMITS THAT ASSESSEE FILED APPEAL BEFORE CIT(A) SHOWING THE ADDRESS FOR CORRESPONDENCE AT 174/13, N.S.C.BOSE ROAD, FIRS T FLOOR, TOLLYGUNGE, KOLKATA- 70004 THEREAFTER ASSESSEE SHIFTED TO NEW KALIMATI R OAD, GARHABASA, GOLMURI, JAMSHEDPUR-831003. THE ASSESSEE INFORMED THE SAID F ACT OF CHANGE OF ADDRESS BEFORE LD. CIT(A) ON 18.05.2015 AND ASSESSING OFFICER. THE ASSESSEE SOUGHT TRANSFER OF ITA NO.1362/KOL/16 A.Y. 2010-11 SHREE LOGISTICS VS. JCIT RJ 25, KOL. PAGE 2 RECORDS TO THE CHANGED JURISDICTION. THEREAFTER THE ASSESSEE DID NOT RECEIVE ANY INFORMATION OR CONFIRMATION ABOUT THE TRANSFER OF J URISDICTION AND ASSESSMENT RECORDS AND REFERRED TO AFFIDAVIT DATED 12.02.2018. THE ASS ESSEE DID NOT RECEIVE ANY NOTICE OF HEARING AT THE NEW ADDRESS AND WAS UNAWARE OF DATES OF HEARING FIXED BY CIT(A) AS WELL AS AO UNDER REMAND PROCEEDINGS LD. AR ARGUED T HAT THE ASSESSEE MAY BE PROVIDED AN OPPORTUNITY TO CONDUCT ITS CASE BEFORE THE AO. LD. AR FURTHER SUBMITS THAT PARTNER OF THE ASSESSEE PERSONALLY ATTENDED BE FORE THE AO AND FILED RELEVANT DETAILS OF DOCUMENTS INCLUDING THE DETAILS OF CREDI TOR. FURTHER, THE DETAILS OF FREIGHT PAYMENTS ALSO FILED AND REFERRED TO PAPER BOOK CONT AINING PAGES 18 TO 115. 4. LD. DR SUBMITS THAT ASSESSING OFFICER AS WELL AS LD. CIT(A) HAS OFFERED MANY OPPORTUNITIES TO THE ASSESSEE AND IN SPITE OF WHICH THE ASSESSEE DID NOT AVAIL THE SAME AND DID NOT CO-OPERATE BEFORE THE AUTHORITIES BELOW . LD. DR REFERRED TO PARA 1.1 OF THE APPELLATE ORDER, WHICH IS REPRODUCED BELOW:- 1.1 MY PREDECESSOR HAS FIXED THE CASE FOR HEARING ON THIRTEEN TIMES FROM 05.05.21014 TO 25.05.2015 EITHER THERE WAS NO RESPO NSE FROM THE APPELLANT OR THE APPELLANT A/R ASKED FOR THE ADJOURNMENT. SUBSEQ UENTLY I HAVE POSTED THE CASE FOR HEARING ON SIX OCCASIONS THE RESPONSE OF T HE APPELLANT IS AS FOLLOWS: DATE OF NOTICE DATE OF HEARING REMARKS 12/08/2015 08/09/2015 NONE ATTENDED 21/02/2015 15/10/2015 LETTER RETURNED UNSERVED. HOW EVER NOTICE WAS SERVED THROUGH THE ASSESSING OFFICER, SRI SURENDRA JOSHI ATTENDED AND REQUESTED ADJOURNMENT. INFORMED HIM TO SUBMIT THE DETAILS TO THE AO FOR SUBMISSION OF REMAND REPORT. THE CASE FIXED FOR HEARING ON 24/11/2015 24/11/2015 NONE ATTENDED. NO REPLY RECEIVED. AO INFORMED THAT THE APPELLANT HAS NOT SUBMITTED THE DETAILS. 26/11/2015 23/12/2015 NONE ATTENDED. NO REPLY RECEI VED. 01/01/2016 28/01/2016 NONE ATTENDED. 5. LD. DR ALSO REFERRED TO PARA 2.3 OF APPELLATE OR DER OF CIT(A) AND ARGUED THAT ASSESSEE DOES NOT DESERVE AN OPPORTUNITY TO BE GIVE N AND RELIED ON THE ORDER OF AUTHORITIES BELOW. ITA NO.1362/KOL/16 A.Y. 2010-11 SHREE LOGISTICS VS. JCIT RJ 25, KOL. PAGE 3 6. HEARD RIVAL SUBMISSIONS PERUSED MATERIAL AVAILAB LE ON RECORD. THE AO FOUND THE TOTAL RECEIPTS OF 6,73,23,579/- FROM PROFIT AND LOSS ACCOUNT. FURTHER THE AO NOTICED THAT THE ASSESSEE CLAIMED EXPENSE ON ITS OW N VEHICLES AND SUM OF 5,54,83,880/- TOWARD PAYMENT TO OTHER TRAILER OWNE RS BY WAY OF FREIGHT CHARGES. THE AO DOUBTED THE SAID FREIGHT CHARES PAID TO OTHER TR AILER OWNERS AS NO BILLS FROM THE SAID PARTIES WERE FILED IN THE ASSESSMENT PROCEEDI NG. FURTHER, THE AO FOR NON SUBMISSION OF ANY DETAILS IN PROVING THE GENUINENES S SUNDRY CREDITORS AS FOUND FROM THE BOOKS OF ASSESSEE, THE AO ADDED THE AMOUNT OF 1,43,07,715/-. ON PERUSAL OF THE ORDER OF CIT(A), WE FIND ON A CONTENTION BY THE ASS ESSEE, CIT(A) SOUGHT REMAND REPORT WAS SOUGHT FROM THE AO. ACCORDING TO CIT(A), ASSESSEE DID NOT AVAIL THE OPPORTUNITY IN FILING THE DETAILS IN RESPECT OF SUN DRY CREDITORS AND FREIGHT CHARGES BEFORE THE AO IN REMAND PROCEEDINGS AND CONFIRMED T HE ORDER OF AO. 7. BEFORE US LD. AR REFERRED TO AFFIDAVIT DATED 12 .02.2018 AS DEPOSED BY ONE OF THE PARTNERS OF ASSESSEE THAT THE REGISTERED OFFICE OF THE ASSESSEE CHANGED FROM KOLKATA TO JAMSHEDPUR AND THE SAME WAS INFORMED TO AO AND C IT(A). HE ALSO DEPOSED THAT THE ASSESSEE SOUGHT TRANSFER OF ASSESSMENT RECORDS TO THE CHANGED JURISDICTION AND NO SUCH CONFIRMATION FROM THE AUTHORITIES WAS RECEIVED BY THE ASSESSEE. IT IS ALSO NOTICED FROM THE ORDER OF CIT(A) THAT ASSESSEE DID NOT AVAI L THE OPPORTUNITY GRANTED TO ASSESSEE IN THE REMAND PROCEEDINGS, ONLY FOR THE RE ASON THAT NO NOTICE WAS RECEIVED BY THE ASSESSEE DURING THE COURSE OF REMAND PROCEEDING S. WE FIND THAT THE DETAILS AND CONFIRMATION FROM SUNDRY CREDITORS WERE FILED BEFOR E US BY WAY OF PAPER BOOK FROM PAGES 1 TO 15 IN RESPECT OF SUNDRY CREDITORS. IT IS ALSO NOTICED THAT THE DETAILS OF AGREEMENT, SAMPLE CONSIGNMENT NOTES, COPY OF LEDGER ACCOUNT OF FREIGHT, COPY OF FINANCIAL STATEMENT FOR YEAR ENDING ON 31.03.2010 A ND 31.03.2009 AND COPY OF LETTER DATE 18.05.2015 INTIMATING THE CIT(A) ABOUT THE CHA NGE OF ADDRESS OF THE ASSESSEE WERE FILED FROM PAGES 18 TO 115 OF THE PAPER BOOK. IT WAS THE CONTENTION OF LD. AR THAT ANOTHER OPPORTUNITY MAY BE GRANTED TO THE ASSE SSEE TO PROSECUTE ITS CASE IN TERMS OF DOCUMENTS AS FILED BEFORE THIS TRIBUNAL BY WAY O F PAPER BOOK AS DISCUSSED ABOVE AND THE NON-APPEARANCE WAS DUE TO CHANGE OF ADDRESS . WE FIND FORCE IN THE ARGUMENT OF LD. AR. THEREFORE TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, ITA NO.1362/KOL/16 A.Y. 2010-11 SHREE LOGISTICS VS. JCIT RJ 25, KOL. PAGE 4 IN THE INTEREST OF JUSTICE, WE DEEM IT APPROPRIATE TO REMAND THE MATTER TO THE FILE OF AO FOR FRESH CONSIDERATION SUBJECT TO THE CONDITION OF PAYMENT OF COST OF 10,000/- IN FAVOUR OF PRIME MINISTERS RELIEF FUND WITHIN 15 DA YS FROM THE RECEIPT OF THIS ORDER. THE ASSESSEE AT LIBERTY TO FILE ANY EVIDENCE, IF AN Y, IN SUPPORT OF ITS CLAIM BEFORE AO AND AO SHALL OFFER ADEQUATE OPPORTUNITIES TO THE AS SESSEE AND PASS ORDER IN ACCORDANCE WITH LAW. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED IN TERM S OF STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 09/05/2018 SD/- SD /- ( !) (#$ !) (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS % - 09/05/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHREE LOGISTICS NEW KALIMATI ROAD, GARHA BASA, GOLMURI, JAMSHEDPUR -831003 2. /RESPONDENT-JCIT RANGE-25, AAYAKAR BHAWAN POORVA, S ANTIPALLY, KOL-110 3. ( + / CONCERNED CIT 4. + - / CIT (A) 5. , $$( , ( / DR, ITAT, KOLKATA 6. 0 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO (,