M/s. Tirupati Vancom Pvt. Ltd., , Kolkata V. DCIT, Circle - 7, Kolkata

ITA 2386/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6906 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 16-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Set aside

Judgement Text

1 ITA NO. 2386/KOL/2018 TIRUPATI VANCOM PVT. LTD., AY 2010-11 , 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. 2386/KOL/2018 ASSESSMENT YEAR: 2010-11 TIRUPATI VANCOM PVT. LTD. (PAN: AABCT3758J) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 23.04.2019 DATE OF PRONOUNCEMENT 01.05.2019 FOR THE APPELLANT SHRI MIRAJ D. SHAH, AR 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) - 3, KOLKATA DATED 02.11.2017 FOR AY 2010-11. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER OF THE OF THE LD. CIT(A) IS AN EX PARTE ORDER AND IT MIGHT HA VE BEEN HAPPENED BECAUSE OF THE ASSESSEE HAS CHANGED ITS ADDRESS AND, THEREFORE, NOTICE MIGH T NOT HAVE BEEN ABLE TO BE SERVED UPON THE ASSESSEE. WE NOTE FROM THE CAUSE TITLE GIVEN I N THE IMPUGNED ORDER OF THE LD. CIT(A) THE ADDRESS GIVEN IS TIRUPATI VANCOM PVT. LTD. SUB HAM SUIT NO. 807, 1, ROWDON STREET, KOLKATA-700 017 WHEREAS THE ADDRESS GIVEN IN FORM NO. 36 IS 63/3B, SARAT BOSE ROAD, LANSDOWNE MARKET, , WEST BENGAL, PIN-700025. THUS, WE FIND THAT THERE WAS A CHANGE OF ADDRESS OF THE ASSESSEE AND THE NOTICE MIGHT NOT HA VE BEEN SERVED UPON THE ASSESSEE SINCE IT WAS SENT TO THE OLD ADDRESS. IN SUCH A SCENARIO, W E SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL ON MERITS AFTER AFF ORDING REASONABLE OPPORTUNITY OF BEING 2 ITA NO. 2386/KOL/2018 TIRUPATI VANCOM PVT. LTD., AY 2010-11 HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST MAY, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1ST MAY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. TIRUPATI VANCOM PVT. LTD., 63/3B, S ARAT BOSE ROAD, LANSDOWNE MARKET, KOLKATA-700025. 2 RESPONDENT DCIT, CIRCLE-7, KOLKATA. 3 4 5 CIT(A)- 3 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR