Rozana Construction & Developer, Kolkata V. ITO, Ward 49(4), Kolkata, Kolkata

ITA 193/KOL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1587 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM ./ ITA NO.193/KOL/2017 ( / ASSESSMENT YEAR : 2005-06 M/S ROZANA CONSTRUCTION & DEVELOPER. AYUB MALLICK, C/O, SHRI ISHAK MALLICK, KAIKHALI MONDALGANTHI (BISWAS PARA), P.S.- BAGUIATI, P.O.- AIRPORT, KOLKATA- 700052 VS. ITO-49(4), KOLKATA. ./ ./PAN/GIR NO. : AAIFR 2762 E ( /ASSESSEE ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI NICHOLAS MURMU, JCIT / DATE OF HEARING : 14/06/2017 !'# /DATE OF PRONOUNCEMENT : 07/ 07/2017 / O R D E R PER DR.ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAIN ING TO ASSESSMENT YEAR 2005-06, IS DIRECTED AGAINST THE O RDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX(APPEALS)-15, KOL KATA, IN APPEAL NO. 182/CIT(A)-15/14-15/WD-49(4)/KOL, DATED 10.03.2 016, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE AO U/S ITA NO.193/17 ROZANA CONSTRUCTION 2 254/263/143(3)254/143(3) OF THE INCOME TAX ACT 1961 , (HEREINAFTER REFERRED TO AS THE ACT), DATED 12.03.2014. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED BEFORE US THAT THE ASSESSEE COULD NOT GET THE NOTIC E OF HEARING FROM THE LD. CIT(A) BECAUSE THERE WAS A CHANGE OF ADDRES S I.E. THE NOTICE OF THE LD. CIT(A) COULD NOT BE SERVED ON THE ASSESSEE BECAUSE OF CHANGE OF COMMUNICATION ADDRESS. THE PRE SENT ADDRESS OF THE ASSESSEE WHICH IS MENTIONED IN FORM NO. 36 I S AS UNDER: M/S ROZANA CONSTRUCTION & DEVELOPER, C/O SHRI ISHA KMALLICK, KAIKHALIMANDALGANTHI (BISWAS PARA), P.S.-BAGUIATI, P.O.-AIRPORT, KOLKATA-700052. WHEREAS THE ADDRESS MENTIONED IN THE ORDER OF THE L D. CIT(A) READS AS FOLLOWS: M/S ROZANA CONSTRUCTION & DEVELOPER, GH/10, JYANGR A, NABAPALLUY, BAGUIATI, KOLKATA-700059. THEREFORE, BECAUSE OF CHANGE IN ADDRESS OF COMMUNIC ATION THE ASSESSEE COULD NOT GET THE NOTICE OF HEARING FROM T HE LD. CIT(A) AND THEREFORE, THE LD. CIT(A) PASSED THE ORDER EX PARTE . THEREFORE, CONSIDERING THE FACTUAL POSITION AND PRINCIPLE OF N ATURAL JUSTICE, WE ARE OF THE VIEW THAT THE RIGHTS AND DUTIES OF THE A SSESSEE WERE NOT DETERMINED BY THE LD. CIT(A), BECAUSE OF THE REASON , THE ASSESSEE DID NOT ATTEND HEARING AND AS A RESULT, THE LD. C IT(A) PASSED THE EX ITA NO.193/17 ROZANA CONSTRUCTION 3 PARTE ORDER. THEREFORE, WE ARE OF THE VIEW THAT THI S ISSUE REQUIRES TO BE ADJUDICATED AFRESH BY THE LD. CIT(A),HENCE, WE R EMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDI CATE THE ISSUE AFRESH AFTER GIVING PROPER OPPORTUNITY TO THE ASSE SSEE. THEREFORE, WE ALLOW THIS APPEAL FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE , IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07/ 07/2017. SD/ - (A.T. VARKEY) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 07/ 07/2017 SB , SR.PS. / COPY OF THE ORDER FORWARDED TO : SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, I.T.A.T., KOLKATA BENCHES, KOLKATA 1. / THE ASSESSEE- ROZANA CONSTRUCTION & DEVELOPER 2. / THE RESPONDENT.- ITO, WARD-49(4), KOLKATA 3. ( ( ) / THE CIT(A), KOLKATA 4. ( / CIT 5. )* +, , ,# , / DR, ITAT, KOLKATA 6. + -. / GUARD FILE. ) //TRUE COPY// BY ORDER