Pashupati Commodeal Private Limited, Kolkata V. ITO, Ward-6(1), Kolkata, Kolkata

ITA 435/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9329 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• 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 A [SMC], KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.435/KOL/2019 (ASSESSMENT YEAR-2014-15) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27.12.2018 PASSED BY CIT(A)-19, KOLKATA FOR AY 2014-15 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. AT THE TIME OF HEARING, THE APPEAL UNDER THE CAPTIONED EARLY HEARING. THE ONLY ISSUE IS TO BE DECIDED AMONGST THE NINE GROUNDS RAISED BY THE ASSESSEE AS TO WHETHER THE CIT(A) IS JUSTIFIED IN CONFIRMING THE ORDER OF THE AO EX-PARTE OF THE ASSESSEE. 3. HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.AR IS THAT NO NOTICE WAS SERVED ON THE ASSESSEE AND DUE TO WHICH THE ASSESSEE COULD NOT APPEAR TO REPRESENT ITS CASE BEFORE THE CIT(A). HE SUBMITS THAT THE ASSESSEE SHIFTED ITS ADDRESS TO NEW ADDRESS WHICH IS LOCATED IN FORT RESIDENCY, 38, S.N.ROY ROAD, BLOCK 1B, KOLKATA AND REFERRED TO FORM NO.36. THE CIT(A) ISSUED NOTICE TO THE ADDRESS AVAILABLE IN FORM NO.35 AND NO COMPLIANCES WERE MADE BY THE ASSESSEE. IT PASHUPATI COMMODEAL PVT. LTD., FORT RESIDENCY, 38, S.N.ROY ROAD, BLOCK-1B, KOLKATA. PAN-AADCR2377M VS ITO, WARD-6(1), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. M.D.SHAH, A.R. RESPONDENT BY SH. RADHEY SHYAM, CIT DR DATE OF HEARING 29.03.2019 DATE OF PRONOUNCEMENT 03.04.2019 ITA NO.435/KOL/2019 (ASSESSMENT YEAR-2014-15) PAGE | 2 IS NOTED THAT THE ADDRESS OF THE ASSESSEE BEFORE THE AO AND THE CIT(A) ARE APPEARED TO BE OLD ADDRESS AND WE FIND THAT THE ASSESSEE FILED THIS APPEAL BY GIVING NEW ADDRESS. IT IS ALSO NOTED THAT THE CIT(A) ISSUED NOTICES TO THE OLD ADDRESS AND, THEREFORE, NO NOTICES COULD BE SERVED. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR & LD. DR AND FACTS & CIRCUMSTANCES OF THE CASE 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 CIT(A) SHALL ISSUE NOTICE TO THE NEW ADDRESS OF THE ASSESSEE I.E. FORT RESIDENCY, 38, S.N.ROY ROAD, BLOCK 1B, KOLKATA. 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 03.04.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 03.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- PASHUPATI COMMODEAL PVT. LTD., FORT RESIDENCY, 38, S.N.ROY ROAD, BLOCK-1B, KOLKATA. 2. RESPONDENT- ITO, WARD-6(1), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA