Tirupati Mercantiles Pvt. Ltd., , Kolkata V. DCIT, Circle - 4(2) , Kolkata

ITA 2382/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9741 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: SHITAL KHEMKA
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

1 ITA NO. 2382/KOL/2018 TIRUPATI MERCANTILES PVT. LTD, AY 2014-15 , 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. 2382/KOL/2018 ASSESSMENT YEAR: 2014-15 TIRUPATI MERCANTILES PVT. LTD. (PAN: AABCT0592N) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 23.04.2019 DATE OF PRONOUNCEMENT 01.07.2019 FOR THE APPELLANT SHRI SHITAL KHEMKA, CA FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 18, KOLKATA DATED 16.10.2018 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE POINTED OUT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER AND IT MIGHT HAVE HAPPENED BECAUSE OF THE ADDRESS/E-MAIL FURNISHED BY THE ASSESSEE TO THE OFF ICE OF THE LD. CIT(A) WHICH WAS THAT OF THE EX-DIRECTOR OF THE ASSESSEE COMPANY. SINCE THE ADDRESS / EMAIL WAS THAT OF THE EX- DIRECTOR OF ASSESSEE COMPANY, THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING, SO IT COULD NOT REPRESENT BEFORE THE LD. CIT(A) AND, THEREFORE, AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE / LD. AR TO APPEAR BEFORE THE LD. CIT(A) S O THAT APPEAL CAN BE DECIDED ON MERITS. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS TAKEN NOTE T HAT THE NOTICE DATED 17.09.2018 AND 26.09.2018 WERE ISSUED AT THE E-MAIL ADDRESS GENERA TED THROUGH ITBA ONLINE SYSTEM AND IN 2 ITA NO. 2382/KOL/2018 TIRUPATI MERCANTILES PVT. LTD, AY 2014-15 THE REGISTERED PAN BASED E-MAIL ID AND SINCE NONE A PPEARED, HE WAS PLEASED TO DISMISS THE APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE. WE NOTE THAT SINCE THE E-MAIL ID GIVEN TO THE DEPARTMENT HAS CHANGED SINCE THE DIRECTOR WHOSE EMAIL ID WAS GIVEN TO THE DEPARTMENT NO LONGER IS FUNCTIONING WITH THE ASSESSEE COMPANY, THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING WHICH PREVENTED THE ASSESSEE TO BE PRESE NT BEFORE THE LD. CIT(A). SINCE THERE IS A REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE LD . CIT(A), WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO DECID E THE APPEAL ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE IN ACCORDANCE TO LAW. AND NEEDLESS TO SAY THE ASSESSEE TO FURNISH THE CORRECT EMAIL ADDRE SS OF THE ASSESSEE TO THE OFFICE OF THE LD. CIT(A) SO THAT NOTICE CAN BE CORRECTLY SERVED UPON IT. THUS THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JULY, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1ST JULY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. TIRUPATI MERCANTILES PVT. LTD., 7B, KIRAN SHANKAR ROY ROAD, 3 RD FLOOR, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-4(2), KOLKATA. 3 4 5 CIT(A)- 18 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR