Karmick Solution Pvt. Ltd., , Kolkata V. ITO, Ward - 2(3), Kolkata , Kolkata

ITA 1669/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2780 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHERJYEE
• Assessee Lawyers: M BANDYOPADHYAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1669/KOL/2017 ASSESSMENT YEAR:2010-11 KARMICK SOLUTION PVT. LTD., 26A, PRINCE ANWAR SHAH ROAD, KOLKATA-700 045 [ PAN NO.AACCK 6984 C ] / V/S . INCOME TAX OFFICER, WARD-2(3), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI M. BANDYOPADHYAY, AR /BY RESPONDENT SHRI A. BHATTACHERJYEE, ADDL. CIT-DR /DATE OF HEARING 25-07-2018 /DATE OF PRONOUNCEMENT 29-08-2018 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATAS ORDER DATED 26.05.2017, PASSED IN CASE NO.645/CIT(A)-18/17-18/ITO, WD.5(4)KOL, UPH OLDING ASSESSING OFFICERS ACTION IMPOSING PENALTY OF 7,26,042/- INVOLVING PROCEEDINGS U/S 271(1)(C) OF T HE INCOME TAX ACT, 1961; IN SHORT THE ACT HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT CIT(A)S ORDER CON FIRMS THE ABOVE STATED PENALTY EX PARTE . LEARNED COUNSEL TAKES US ASSESSEES FIRST SUBSTAN TIVE GROUND PLEADING THEREIN THAT THE ASSESSEE HAD CHANGED HIS ADDRESS FROM 26A PRINCE ANWAR SHAH ROAD, KOLKATA-700 045 TO 116A, PREMISES NO. 1118, KARMICK HOUSE,6 TH PURBALOK, KALIKAPUR, KOLKATA-7000 099. HE THEREFORE SUBMITS T HAT THE ASSESSEE COULD NOT BE ITA NO.1669/KOL/2017 A.Y. 2010- 11 KARMICK SOLUTIN PVT. LTD. VS. ITO WD-2(3), KOL. PAGE 2 SERVED NOTICE OF THE LOWER APPELLATE PROCEEDINGS ON ACCOUNT OF CHANGE IN ADDRESS. FURTHER REFERENCE TO NECESSARY CORRECTION AS PER RE GISTRAR OF COMPANIES WEST BENGALS RECORDS IS ALSO MADE. COUPLED WITH THIS, W E FIND THAT THERE IS NOT EVEN A SINGLE OBSERVATION IN THE CIT(A)S ORDER ABOUT ACTU AL SERVICE OF NOTICE OF HEARING ON THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE F AILS TO DISPUTE THESE CRUCIAL FACTS. WE THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE THAT THE ASSESSEE DESERVES ONE MORE INNINGS IN THE LOWER APPELLATE PROCEEDING FOR ADJUDICATION OF ITS APPEAL CHALLENGING CORRECTNESS OF IMPUGNED PENALTY ON MERI TS. WE ACCORDINGLY RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR APPROPRIATE AFRE SH ADJUDICATION ON MERITS AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE AS SESSEE. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29/08/2018 SD/- SD /- ( !) (#$ !) (P.M.JAGTAP) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS % - 29/08/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-KARMICK SOLUTIONPVT. LTD.,26A, PRINCEANW AR SHAH RD. KOL-45 2. /RESPONDENT-ITO WARD-2(3), AAYAKAR BHAWAN, P-7, CHO WRINGHEE SQ.KOL-69 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 (,