Radhika Electrocast Pvt. Ltd., Kolkata V. ITO, Ward-3(2), Kolkata, Kolkata

ITA 419/KOL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1754 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 02-03-2017
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Assessee Lawyers: MANISH TIWARI
• Section: 144

Judgement Text

1 ITA NO.419/KOL/2017 RADHIKA ELECTROCAST PVT. LTD. AY 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 419/KOL/2017 ASSESSMENT YEAR: 2012-13 RADHIKA ELECTROCAST PVT. LTD. (PAN: AADCS9011P) VS. INCOME-TAX OFFICER, WARD-3(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 15.05.2017 DATE OF PRONOUNCEMENT 24.05.2017 FOR THE APPELLANT SHRI MANISH TIWARI, AR FOR THE RESPONDENT N O N E ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-1, KOLKATA DATED 13.01.2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, LD. COUNSEL FOR THE ASSESS EE INVITED OUR ATTENTION TO THE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER AS WELL AS THE ORDER OF AO IS ALSO AN EX PARTE ORDER WHEREIN THE AO HAS PA SSED BEST JUDGMENT ASSESSMENT U/S. 144 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERR ED TO AS THE ACT). ACCORDING TO LD. COUNSEL FOR THE ASSESSEE, THE ADDRESS OF THE AS SESSEE HAD CHANGED AFTER THE APPEAL WAS FILED BEFORE THE LD. CIT(A), THEREFORE, NOTICE COULD NOT BE RECEIVED BY THE ASSESSEE. ACCORDING TO HIM, THE ADDRESS HAS BEEN C HANGED FROM M/S. RADHIKA ELECTROCAST PVT. LTD., 20B, ABDUL HAMID STREET, KOL KATA-69 WHICH IS MENTIONED IN CAUSE TITLE OF THE IMPUGNED ORDER HAS BEEN CHANGED TO M/S. RADHIKA ELECTROCAST PVT. LTD., 4, CLIVE ROW, 4 TH FLOOR, R. NO. 408, MUKTI CHAMBERS, KOLKATA-700 001 . SINCE THE ASSESSEE HAS NOT BEEN RECEIVED NOTICE IT COULD NOT APPEAR BEFORE THE AUTHORITIES BELOW AND SO WAS NOT ABLE TO REPRESENT ITS CASE BEFORE TH E AUTHORITIES BELOW. THEREFORE, THE 2 ITA NO.419/KOL/2017 RADHIKA ELECTROCAST PVT. LTD. AY 2012-13 LD. AR PRAYED THAT MATTER MAY BE REMANDED BACK TO T HE FILE OF THE AO FOR DE NOVO ASSESSMENT. 3. WE TAKE NOTE THAT NO ADJOURNMENT APPLICATION HAS BEEN GIVEN BY THE LD. SR. DR AND NONE APPEARED ON BEHALF OF THE REVENUE. WE TAK E NOTE THAT THE ASSESSMENT ORDER HAS BEEN PASSED U/S. 144 OF THE ACT WHEREIN AO HAS TAKEN NOTE THAT THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE AND THE POSTAL AUTHORITIE S HAS RETURNED THE NOTICE STATING NOT KNOWN AND THE LD. CIT(A) HAS ALSO DECIDED THE MATT ER EX PARTE SINCE NO ONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOTE THAT THE ASSESS EE HAS CHANGED THE ADDRESS SO THE ASSESSEE WAS NOT IN RECEIPT OF THE NOTICE IN RESPEC T TO APPEAL PROCEEDINGS BEFORE THE LD. CIT(A). SINCE THE ASSESSEE COULD NOT PLEAD ITS CAS E BEFORE THE AUTHORITIES BELOW, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER AND RE MAND THE MATTER BACK TO THE FILE OF THE AO FOR FRESH ADJUDICATION. NEEDLESS TO SAY, SU FFICIENT OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE. WE ALSO DIRECT THE ASSESS EE TO COOPERATE IN THE ASSESSMENT PROCEEDINGS BEFORE THE AO. WITH THIS OBSERVATION, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24.05.2017 . SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24TH MAY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT RADHIKA ELECTROCAST PVT. LTD., 4, CLIVE ROW, 4 TH FLOOR, R. NO. 408, MUKTI CHAMBERS, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-3(2), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .