Glamour Sales Private Limited , Kolkata V. ITO, Ward - 9(2), Kolkata , Kolkata

ITA 1685/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1369 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 06-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: VINOD KUMAR JAIN
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO.1685/KOL/2018 GLAMOUR SALES PRIVATE LTD., AY 2006-07 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1685/KOL/2018 ASSESSMENT YEAR: 2006-07 M/S. GLAMOUR SALES PRIVATE LIMITED (PAN: AACCG2611G) VS. INCOME-TAX OFFICER, WARD-9(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 12.03.2019 DATE OF PRONOUNCEMENT 15.03.2019 FOR THE APPELLANT SHRI VINOD KUMAR JAIN, FCA FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-16, KOLKATA DATED 14.06.2018 FOR AY 2006-07. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE POINTED OUT THAT THIS IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THE ASSESS EE WAS NOT ABLE TO ATTEND THE HEARING BECAUSE THE ASSESSEE DID NOT RECEIVE ANY NOTICE FRO M THE OFFICE OF THE LD. CIT(A). THEREFORE, ACCORDING TO LD. AR, THERE IS VIOLATION OF NATURAL JUSTICE. SO, HE WANTED THE MATTER BE REMANDED BACK TO THE FILE OF LD. CIT(A) F OR ADJUDICATION OF THE APPEAL ON MERITS . PER CONTRA, THE LD. CIT, DR DREW OUR ATTENTION TO THE FACT THAT SEVERAL NOTICES WERE SENT TO THE ASSESSEE AND SINCE THERE IS NON-COMPLIANCE ON T HE PART OF THE ASSESSEE, LD. CIT(A) HAD NO OTHER ALTERNATIVE BUT TO PASS EX PARTE ORDER. I N HIS REJOINDER THE LD. AR POINTED OUT THAT THE ASSESSEE HAS SHIFTED THE OFFICE AND THE INFORMA TION REGARDING THE CHANGE OF ADDRESS WAS INFORMED TO THE AO AND THE LD. CIT(A) HAS SENT THE NOTICES TO THE OLD ADDRESS, THEREFORE, THE ASSESSEE DID NOT RECEIVE ANY COMMUNICATION OF FIXIN G THE CASE. 2 ITA NO.1685/KOL/2018 GLAMOUR SALES PRIVATE LTD., AY 2006-07 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH FA CTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS SENT THE NOTICE TO THE OLD ADDRESS OF THE ASSESSEE AND THE LD. AR HAS FAIRLY CONCEDED THE FACT THAT FORM 35 HA S NOT BEEN RECTIFIED BY THE ASSESSEE INFORMING THE CHANGE OF ADDRESS. WE NOTE THAT THE ASSESSEE HAD INFORMED THE AO ABOUT THE CHANGE IN ADDRESS. BE THAT AS IT MAY, THE FACT REM AINS THAT THE LD. CIT(A) HAS DECIDED THE CASE EX PARTE WITHOUT HEARING THE ASSESSEE, THEREFO RE, WE ARE OF THE CONSIDERED OPINION THAT APPEAL SHOULD BE HEARD ON MERITS BY THE FIRST APPEL LATE AUTHORITY, THEREFORE, SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER WE SET ASIDE TH E ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJ UDICATION. THEREFORE, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15TH MARCH , 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15TH MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. GLAMOUR SALES PRIVATE LIMITED, C/O , RSVPC & CO., 41A, A. J. C. BOSE ROAD, SUIT NO. 613, 6 TH FLOOR, KOLKATA-700017. 2 RESPONDENT ITO, WARD-9(2), KOLKATA. 3 4 5 CIT(A) -16, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR