Brainspace Management and Skill Education Ltd., Kolkata V. I.T.O.,Ward-12(2), Kolkata

ITA 364/KOL/2019

AI Insights

The case involves Brainspace Management And Skill Education Ltd, the appellant, contesting an ex parte order by the Commissioner of Income Tax (Appeals) - 15, Kolkata, which was passed under section 250 of the Income Tax Act. The appellant argued that they did not receive the notices for the hearing due to a change in their registered office address, which had been duly communicated to the Registrar of Companies. The Tribunal acknowledged the oversight and the lack of proper communication, leading to the decision to set aside the CIT(A)'s order and remand the case for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128177 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 11-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 26-02-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 68; 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.364/Kol/2019 Assessment Year: 2012-13 Brainspace Management And Skill Education Ltd............................ Appellant 234/3A, AJC Bose Road, FMC Fortuna, Unit A4, 3 rd Floor, Kolkata- 700020. [PAN: AAECB8760D] vs. ITO, Ward-12(2), Kolkata............................................................... Respondent Appearances by: Shri Rajeev Kumar, Advocate, appeared on behalf of the appellant. Shri Subhrajyoti Bhattacharjee, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 12, 2023 Date of pronouncing the order : February 06, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 02.11.2018 of the Commissioner of Income Tax (Appeals)- 15, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has taken the following grounds of appeal: “1. For that on the facts and in the circumstances of the case, the CIT(A) erred in dismissing the appeal of the appellant without giving adequate opportunity of being heard and in that view of the matter the order of the CIT (A) deserves to be set aside. 2. For that on the facts and in the circumstances of the case, the CIT(A) erred in dismissing the appeal on the ground of non compliance to the I.T.A. No.364/Kol/2019 Assessment Year: 2012-13 Brainspace Management And Skill Education Ltd 2 notices ever though none of the notices allegedly issued by the CIT (A) were actually served on the appellant and in that view of the matter the appellate order be cancelled and/or set aside. 3. For that on the facts and in the circumstances of the case, there being change in the Registered Office of the appellant and the same having been intimated to Registrar of Companies the CIT (A) was unjustified in not sending the notices to the new address of the appellant and in that view of the matter erred in passing the order ex parte. 4. For that on the facts and in the circumstances of the case, the CIT(A) was unjustified in upholding the A.O’s order making addition u/s 68 of the Act. 5. For that the appellant craves leave to submit additional grounds and/or amend or alter the grounds already taken either at the time of hearing of the appeal or before.” 3. At the outset, the ld. counsel for the assessee has brought to our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel, in this respect, has furnished copy of the master data of the company to submit that the address of the company was changed, therefore, the assessee did not receive the notice of hearing of the appeal sent by the CIT(A) at the old address of the company. That the non-appearance of the assessee before the CIT(A) was not intentional rather due to the reason as mentioned aforesaid. 4. The ld. DR, on the other hand, could not rebut the aforesaid contention of the ld. counsel for the assessee. 5. Considering the above submission of the ld. representatives of both the parties, we are of the view that the interest of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(A). In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision I.T.A. No.364/Kol/2019 Assessment Year: 2012-13 Brainspace Management And Skill Education Ltd 3 afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case. 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 6 th February, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल/Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 06.02.2023. RS Copy of the order forwarded to: 1. Brainspace Management And Skill Education Ltd 2. ITO, Ward-12(2), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches