Rahee Infratech Limited (formerly known as Rahee Industries Ltd.), Kolkata V. ACIT, Circle - 8(1), Kolkata , Kolkata

ITA 358/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7534 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER & SH. A.L.SAINI, ACCOUNTANT MEMBER ITA NO.358/KOL/2018 (ASSESSMENT YEAR-2008-09) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 18.04.2017 PASSED BY CIT(A)-2, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2008-09. 2. THE ASSESSEE RAISED TWO GROUNDS AMONGST WHICH GROUND NO.1A RAISED BY THE ASSESSEE CHALLENGING THE ACTION OF THE CIT(A) IN DISMISSING THE GROUNDS OF APPEAL EX-PARTE OF THE ASSESSEE IS TAKEN UP AS PRELIMINARY ISSUE. 3. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. LD.AR FILED BRIEF SUBMISSIONS BEFORE US AND POINTED OUT AT PARA 4 THAT THE ASSESSEE CHANGED HIS ADDRESS FROM 45, SHAKESPEARE SARANI, KOLKATA- 700071 AND SAME HAS BEEN INFORMED TO THE CIT(A) BY WAY OF A PETITION DATED 17.11.2014 WHICH IS PLACED AT PAGE 133 OF THE PAPER BOOK. LD.AR ARGUED THAT NO NOTICE WAS SERVED TO THE ASSESSEE AND THE EX-PARTE ORDER PASSED BY THE CIT(A) IS BAD IN LAW AND NEEDS TO BE SET ASIDE. WE FIND THAT THE PETITION DATED 17.11.2014 PLACED AT PAGE NO.133 OF THE PAPER BOOK WHICH CLEARLY SHOWS THE FACT OF CHANGE OF ADDRESS WAS INFORMED AND IS ON THE RECORD OF RAHEE INFRATECH LTD. (FORMERLY KNOWN AS RAHEE INDUSTRIES LTD.), FLAT-1C, 1 ST FLOOR, 4, HO CHI MINH SARANI, KOLKATA-700071. PAN - AA BCR2809Q VS ACIT, CIRCLE-8(1), P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH.K.K.KHEMKA, ADV. RESPONDENT BY SH. SANKAR HALDER, SR.DR DATE OF HEARING 13.12.2018 DATE OF PRONOUNCEMENT 16.01.2019 ITA NO.358/KOL/2018 (ASSESSMENT YEAR-2008-09) PAGE | 2 CIT(A). BUT, HOWEVER, WE FIND THE ADDRESS OF THE ASSESSEE IS REFLECTED IN THE ORDER OF CIT(A) IS THAT OF OLD ADDRESS. THEREFORE, TAKING INTO CONSIDERATION THE SAID FACTS AND THE SUBMISSIONS OF LD.DR & LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16.01.2019. SD/- SD/- (A.L.SAINI) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:-16.01.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- RAHEE INFRATECH LTD. (FORMERLY KNOWN AS RAHEE INDUSTRIES LTD.), FLAT-1C, 1 ST FLOOR, 4, HO CHI MINH SARANI, KOLKATA-700071. 2. RESPONDENT- ACIT, CIRCLE-8(1), P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA