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ITA 1720/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5920 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 25-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.1 7 2 0 /KOL/2017 [ASSESSMENT YEAR: 200 6 - 0 7 ] APPELLANT BY SH. SUBHASH AGARWAL, ADV. RESPONDENT BY SH. A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING 25.07.2018 DATE OF PRONOUNCEMENT 25.07.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 1 5 , KOLKATA DATED 15 .0 2 .201 6 PASSED EX - PARTE DISMISS ING THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN TH E PRESENT CASE IS A COMPANY WHICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 28.11.2006 DECLARING TOTAL INCOME OF RS.66,90,105/ - . IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 05.11.2008, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO IS RS.79,59,018/ - A FTER MAKING ADDITION INTER ALIA OF RS.8,68,913/ - ON ACCOUNT OF DISALLOWANCE OF EXPENSES . A GAINST THE ORDER PASSED BY THE AO U/S 143(3) AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFO R E LD.CIT(A) A N D SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICE S ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VI D E HIS APPELLATE ORDER DATED 15.02.2016 PASSED EX - PARTE . AGGRIE VED BY THE ORDER OF LD.CIT(A), THE ASSESSEE HA S PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. ATREYI AGENCIES PVT.LTD., BIRLA MANDIR R OAD, KHAITAN SUPER MARKET, 4 TH FLOOR, PATNA - 800004. PAN - AA CCA1412F VS ACIT, CIRCLE - 9, KOLKATA - 700069. (APPELLANT) (RESPONDENT) ITA NO. 1720/ KOL/201 7 [ASSESSMENT YEAR: 20 06 - 07 ] PAGE | 2 3. WE HAVE HEARD THE ARGUMENTS OF BOTH SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED BY THE ASSESSE E IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY LD.CIT(A) EX - PARTE, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE COMPANY AND ALTHOUGH THE SAME WAS DULY INTIMATED TO THE OFFICE OF L D.CIT(A) ON 2 3.06.2015, THE NOTICE S OF HEARING W ERE SENT TO THE OLD ADDRESS. HE HAS CONTENDED THAT THE ASSESSEE DID NOT RECEIVE THE SAID NOTICE S SENT TO THE OLD ADDRESS AND SUCH NON - RECEIPT OF NOTICE S RESULTED IN NON - APPEARANCE OF THE ASSESSEE BEFORE LD.CIT(A). KEEP ING IN VIEW THESE SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE WHICH IS DULY SUPPORTED BY THE LETTER DATED 23.06.2018 ACKNOWLEDGED BY THE OFFICE OF LD.CIT(A) INFORMING THE CHANGE IN ADDRESS, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON - APPEARANCE OF THE ASSESSEE BEFORE LD.CIT(A) WHEN ITS APPEAL WAS FIXED F OR HEARING. EVEN LD. DR HAS NOT RAISED ANY OBJECTION IN THIS REGARD. WE THEREFORE SET ASIDE THE IMPUGNED ORDER PASSED BY LD.CIT(A) EX - PARTE AND REMIT THE MATER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25.07.2018. S D / - S D / - (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 25.07.2018 *AMIT KUMAR* ITA NO. 1720/ KOL/201 7 [ASSESSMENT YEAR: 20 06 - 07 ] PAGE | 3 COPY FORWARDED TO: 1. APPELLANT - ATREYI AGENCIES PVT.LTD., BIR LA MANDIR R OAD, KHAITAN SUPER MARKET, 4 TH FLOOR, PATNA - 800004. 2. RESPONDENT - AC IT, CIRCLE - 9 , KOLKATA - 700069. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA BENCH 5. DR: ITAT - KOLKATA SR.P.S./H.O.O ITAT, KOLKATA