M/s. A.G. Commotrade Pvt. Ltd., , Kolkata V. ITO, Ward - 4(3), Kolkata , Kolkata

ITA 250/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8816 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 15-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & HONBLE SHRI M.BALAGANESH, AM] I.T.A NO. 250/KOL/2018 ASSESSMENT YEAR : 2014-1 5 M/S A.G. COMMOTRADE PVT. LTD. -VS- ITO, WARD- 4(3), KOLKATA [PAN: AALCA 3304 P] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SUBASH AGARWA L, ADVOCATE FOR THE RESPONDENT : SHRI SANKAR HALDER, ADDL. CIT SR. DR DATE OF HEARING : 24.12.2018 DATE OF PRONOUNCEMENT : 28.12.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-2, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO.10838/CIT(A)- 2/16-17 DATED 09.01.2018 AGAINST THE ORDER PASSED B Y ITO, WARD-4(3), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 144(1) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 30.11.2016 FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, WE FIND THAT THE LD. CIT(A) HAD P ASSED EX PARTE WITHOUT HEARING THE ASSESSEE. IN THIS REGARD, THE LD. AR BEFORE US STAT ED THAT THE ADDRESS TO WHICH THE NOTICE OF HEARING SHOULD BE SERVED HAS BEEN CLEARLY MENTIO NED BY THE ASSESSEE IN FORM NO. 35 IN SERIAL NO. 17 AS: 2 ITA NO.250/KOL/2018 M/S A.G.COMMOTRADE PVT. LTD A.YR. 2014-15 2 C/O. N.K. GOYEL, AR, 16, N.S. ROAD, KOLKATA, WEST BENGAL MOB. NO. 9831046053 E-MAIL ID- [e-mail] THE ASSESSEES ADDRESS AS MENTIONED IN THE ORDER OF THE LD. CIT(A) IS 27/1, CHINNAR PARK, 1 ST FLOOR, KOLKATA-700157 . WE FIND THAT THE LD. CIT(A) CATEGORICALLY HAD MENTIONED THAT THE NOTICE OF HEARING COULD NOT BE S ERVED ON THE ASSESSEE. WE FIND THAT WHEN THE ASSESSEE HAD DULY MENTIONED THE ADDRESS TO WHICH THE NOTICE OF HEARING SHOULD BE SERVED, IT IS WRONG ON THE PART OF THE LD. CIT(A ) OR HIS OFFICE TO SERVE THE NOTICE ON THE ASSESSEE AT A DIFFERENT ADDRESS, WHICH RESULTED IN ASSESSEE NOT ABLE TO COMPLY WITH THE SAID NOTICE, CONSEQUENTIALLY RESULTING IN FRAMI NG OF EX PARTE ORDER BY THE LD. CIT(A). IN THIS PECULIAR FACTS AND CIRCUMSTANCES, W E DEEM IT FIT AND APPROPRIATE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, TO REMAND THIS A PPEAL TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS. THE ASSESSEE IS HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 25.04.2019 AND NOT TO TAKE ANY ADJOURNMEN T EXCEPT DUE TO EXCEPTIONAL OR BONAFIDE CIRCUMSTANCES. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 28.12.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 28.12.2018 SB, SR. PS 3 ITA NO.250/KOL/2018 M/S A.G.COMMOTRADE PVT. LTD A.YR. 2014-15 3 COPY OF THE ORDER FORWARDED TO: 1. M/S A.G. COMMOTRADE PVT. LTD, N.K. GOYAL, 16, N. S. ROAD, 2 ND FLOOR, KOLKATA- 700001. 2. ITO, WARD-4(3), KOLKATA, P-7, CHOWRINGHEE SQUARE , KOLKATA-700069. 3..C.I.T.(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES