Context Commercials Pvt. Ltd., Kolkata V. I.T.O.,Ward-1(1), Kolkata

ITA 331/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9961 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: N O N E
• Keywords: Set aside

Judgement Text

1 ITA NO.331/KOL/2019 CONTEXT COMMERCIALS P. LTD., AY 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 331/KOL/2019 ASSESSMENT YEAR: 2012-13 CONTEXT COMMERCIALS PVT. LTD. (PAN: AABCC4998B) VS INCOME-TAX OFFICER, WARD-1(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 16.12.2019 DATE OF PRONOUNCEMENT 03.01.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-12, KOLKATA DATED 22.02.2017 FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE L D. CIT(A)AND THAT HE HAD SENT FOUR NOTICES TO THE ASSESSEE FIXING THE DATE OF HEARING. HOWEVER, IT IS NOTED THAT ALL THE NOTICES COULD NOT BE SERVED AND RETURNED BACK WITH THE POST AL REMARK UNKNOWN. WE ALSO NOTE THAT AO HAD MENTIONED THE ADDRESS AS 14C, MAHARSHI DEVENDRA ROAD, KOLKATA-700 007. THE LD. CIT(A) HAD SENT THE NOTICES TO M/S. CONTEXT COMMERCIAL (P) LTD., MONALISA, FLAT NO. 4C & 4D, CAMAC STREET, KOLKATA-700 006. IN THE FORM 36 FILED BEFORE US, THE ASSESSEE HAS MENTIONED THE ADDRESS FOR SENDING NOTICES AS 7 , GANESH CHANDRA AVENUE, KOLKATA-700 013. SINCE THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER WHICH IS NOT EITHER MENTIONED BY AO OR IN FORM 36 AND TAKING INTO ACCOUNT THE GROUND NO.1 OF THE ASSESSEES APPEAL, WE SAFELY INFER THAT ASSESSEE HAVE NOT RECEIVED THE NO TICES DESPATCHED BY HIM, SINCE THE NOTICES HAVE BEEN RETURNED BACK TO THE OFFICE OF THE LD. CI T(A) AND THAT PREVENTED THE ASSESSEE FROM APPEARING BEFORE THE LD. CIT(A). THEREFORE, W E ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FI LE OF LD. CIT(A) FOR DE NOVO ADJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLAT E PROCEEDINGS DILIGENTLY AND IF THERE IS ANY CHANGE IN POSTAL ADDRESS/E-MAIL, THE SAME MAY BE BR OUGHT TO NOTICE OF LD. CIT(A) WITHOUT 2 ITA NO.331/KOL/2019 CONTEXT COMMERCIALS P. LTD., AY 2012-13 FAIL BY THE ASSESSEE. AND IF THE ASSESSEE PRODUCES ANY NEW DOCUMENTS, THEN THE LD. CIT(A) MAY CALL FOR THE REMAND REPORT FROM AO IN ACCORDANC E TO LAW AND DECIDE THE APPEAL ON MERITS. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 RD JANUARY, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :3 RD JANUARY, 2020. JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. CONTEXT COMMERCIALS PVT. LTD., 7, GANESH CHANDRA AVENUE, KOLKATA-700 013. 2 RESPONDENT ITO, WARD-1(1), KOLKATA. 3. 4. 5. CIT(A)-12, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR