M/s Vrishah Service Pvt. Ltd., Kolkata V. DCIT, Cir. 11(1), Kolkata

ITA 503/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1507 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 17-06-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 12-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.503/Kol/2024 Assessment Year: 2012-13 M/s Vrishah Services Pvt. Ltd.......................................................Appellant 9, Ezra Street, 2 nd Floor, Room No.47, Kolkata-1. [PAN: AACCR3949Q] vs. DCIT, Circle-11(1), Kolkata................................................................. Respondent Appearances by: Shri Manoj Kataruka, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 18, 2024 Date of pronouncing the order : June 24, 2024 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 28.03.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order passed by the CIT(A). The ld. counsel has further invited our attention to the appeal opening form i.e. Form 35 filed before the CIT(A), wherein, the email of the assessee has been mentioned as I.T.A. No.503/Kol/2024 Assessment Year: 2012-13 M/s Vrishah Services Pvt. Ltd 2 [e-mail]. The ld. counsel has submitted that the ld. CIT(A) has not sent any notice of hearing on the aforesaid email-Id. The ld. Counsel in this respect has submitted a copy of notices downloaded from e-Filing portal of Income Tax Department, wherein, the email-id has mentioned as [e-mail]. It is to be noted that the email address mentioned in the portal of Income Tax Department is different to that has been mentioned in appeal Form 35 before the CIT(A). The ld. CIT(A) failed to take notice of the email-id in appeal opening form i.e. Form No.35. 3. It seems in this case that the notices could not be served upon the assessee during the appellate proceedings at the email-ID furnished in the appeal opening form 35. Hence, considering the fact that the assessee could not present its case before the CIT(A) for want of service of notice and further considering the principles of natural justice that nobody should be condemned unheard, we set aside the order of the CIT(A) with a direction to decide the appeal of the assessee afresh on merits. The ld. CIT(A) will give proper opportunity to the assessee to present its case before him including the explanations and evidences relating to the issue under consideration. It is also directed that the assessee will furnish its correct email address before the competent authority i.e. Assessing Officer as well as CIT(A), upon which the notice will be duly served by the CIT(A). The assessee will make an application for change of email address in the PAN Database as per rules if so required. The assessee will comply with the aforesaid directions of providing correct email-id to the CIT(A) as well as to the Assessing Officer within 60 days of the receipt of the copy of this order, thereafter, the ld. CIT(A) will fix the appeal for fresh hearing. I.T.A. No.503/Kol/2024 Assessment Year: 2012-13 M/s Vrishah Services Pvt. Ltd 3 4. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 24 th June, 2024. Sd/- Sd/- [Sanjay Awasthi] [Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 24.06.2024. RS Copy of the order forwarded to: 1. M/s Vrishah Services Pvt. Ltd 2. DCIT, Circle-11(1), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches