Abhiyan Cargo Pvt. Ltd., Kolkata V. I.T.O, Wd.15(1), Kolkata

ITA 461/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2616 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( . . , . . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM] I.T.A. NO. 461/KOL/2019 ASSESSMENT YEAR: 2013-14 ABHIYAN CARGO PVT. LTD. (PAN: AAECA4385P) VS. INCOME-TAX OFFICER, WARD-15(1), KOLKATA APPELLANT RESPONDENT FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, DR DATE OF HEARING 09.02.2020 DATE OF PRONOUNCEMENT 18.03.2020 ORDER PER SHRI A.T.VARKEY, JM : THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF LD. CIT(A)-5, KOLKATA DATED 19.05.2017 FOR AY 2013-14. 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTEN TION TO THE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER PASSED WITHOUT AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDING TO LD. AR, THE LD. CIT(A) HAS NOTED IN PARA 2 OF HIS ORDER THAT THE LAST HEARING WAS FIXED ON 15.05.2017 AND SINCE NEITHER THE APPELLANT NOR THE AUTHORIZED REPRESENTA TIVE APPEARED BEFORE HIM, HE DISMISSED THE APPEAL WITHOUT AFFORDING FURTHER OPPO RTUNITY OF BEING HEARD. AND IT WAS BROUGHT TO OUR NOTICE THAT WHILE THE APPEAL WAS PEN DING BEFORE THE LD. CIT(A) THERE WAS CHANGE IN ADDRESS OF ASSESSEE AND WE NOTE THAT THE ADDRESS IN FORM 36 FILED BEFORE THE TRIBUNAL SHOWS A DIFFERENT ADDRESS I.E. 46A, RA FI AHMED KIDWAI ROAD, 3 RD FLOOR, KOLKATA-700 016 WHEREAS THE LD. CIT(A) HAS NOTED TH E ASSESSEES ADDRESS AS 12, AMBASSADOR APARTMENT, 61A, PARK STREET, KOLKATA-700 016 WHICH, ACCORDING TO ASSESSEE, WAS AS PER THE PAN ADDRESS. THE ASSESSEE HAS CATEGORICALLY DENIED RECEIVING ANY NOTICES FROM LD. CIT(A), SO WITHOUT P ROOF OF NOTICE BEING SERVED UPON THE ASSESSEE, IT CANNOT BE PRESUMED THAT ASSESSEE WAS NOT INTERESTED TO PURSUE THE 2 I.T.A. NO. 461/KOL/2019 ABHIYAN CARGO PVT. LTD.., ASSESSMENT YEAR: 2013-14 APPEAL. TAKING NOTE OF THE AFORESAID FACTS AND SIN CE THE LD. CIT(A) HAS NOT PASSED THE APPELLATE ORDER ON MERITS, AND ALSO THERE IS CHANG E OF ADDRESS OF THE ASSESSEE AND THE ASSESSEE WAS NOT HEARD BY THE LD. CIT(A) BEFORE PAS SING THE IMPUGNED ORDER, WE ARE OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PR OPER OPPORTUNITY BEFORE THE FIRST APPELLATE AUTHORITY. THEREFORE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF TH E LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE TO LAW AFTER PROVIDING REASONABLE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDING BEFORE THE LD. CIT(A) DILIGENTLY AND FURNISH THE CORRECT POSTA L ADDRESS TO LD. CIT(A). 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18TH MARC H, 2020. SD/- SD/- (A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18TH MARCH, 2020 JD. SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ABHIYAN CARGO PVT. LTD., 46A, RAFI AHMED KIDWAI ROAD, 3 RD FLOOR, KOLKATA-700 016 2. RESPONDENT ITO, WARD-15(1), KOLKATA. 3. CIT(A)-5, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES