Toorsa Tea Company Pvt. Ltd., , Kolkata V. DCIT, Circle - 4, Kolkata , Kolkata

ITA 633/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7251 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: H P BHARDWAJ
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

1 IT A NO . 633 / KOL /201 8 TOORSA TEA COMPANY PVT. LTD. , AY - 20 08 - 09 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA () . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ] I.T.A. NO. 633 /KOL/201 8 ASSESSMENT YEAR: 20 08 - 09 TOORSA TEA COMPANY PVT. LTD. (PAN: AAACT9215D) VS. DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 4 , KOLKATA APP ELLANT RESPONDENT DATE OF HEARING 1 9 .0 9 .201 9 DATE OF PRONOUNCEMENT 31 .10 .201 9 FOR THE APP ELLANT SHRI H. P. BHARDWAJ , FCA FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAIN ST THE ORDER OF THE LD. C IT(A) - 2 , KOLKATA DATED 24 . 0 4 .201 7 FOR AY 20 08 - 09 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER . H E BROUGHT TO OUR NOTICE THAT THE NOTICE INTIMATING THE HEARING MIGHT HAVE BEEN SENT TO THE OLD ADDRESS OF THE ASSESSEE COMPANY I.E. 4, INDIA EXCHANGE PLACE, KOLKATA - 700 001 BY THE OFFICE OF THE LD. CIT(A). THE CHANGE IN ADDRESS OF THE CORPORATE OFFICE OF THE ASSESSEE COMPANY WAS NOT BROUGHT TO THE NOTICE OF THE LD. CIT(A ), THEREFORE, NOTICE COULD NOT HAV E BEEN SERVED UPON THE ASSESSEE. SINCE THE NEW ADDRESS WAS NOT AVAILABLE BEFORE THE LD. CIT(A) , THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING, SO IT COULD NOT REPRESENT BEFORE THE LD. CIT(A) AND, THEREFORE, HE PL EADED FOR ONE MORE OPPORTUNITY TO BE GRANTED TO THE ASSESSEE / LD. AR TO APPEAR BEFORE THE LD. CIT(A) SO THAT APPEAL CAN BE DECIDED ON MERITS. PER CONTRA, THE LD. DR OPPOSES THE PLEA OF THE ASSESSEE. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE BECAUSE OF NON - APPEARANCE OF THE ASSESSEE. BEFORE US, THE LD. AR OF THE ASSESSEE FAIRLY SUBMITTED THAT SINCE THERE WA S A CHANGE IN ADDRESS OF THE CORPO RATE OFFICE OF ASSESSEE COMPANY, WHICH INFORMATION WAS NOT BROUGHT TO THE NOTICE OF THE LD. CIT(A) HENCE, THE ASSESSEE HAVE NOT 2 IT A NO . 633 / KOL /201 8 TOORSA TEA COMPANY PVT. LTD. , AY - 20 08 - 09 RECEIVED ANY NOTICE OF HEARING. SO, HE URGED BEFORE THE BENCH TO GIVE ASSESSEE ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFOR E THE LD. CIT(A). WE NOTE THAT SINCE THERE WAS CHANGE OF ADDRESS OF THE CORPORATE OFFICE OF THE ASSESSEE COMPANY AND THIS FACT WAS NOT BROUGHT TO THE NOTICE OF LD. CIT(A), THE NOTICE OF HEARING COULD NOT BE SERVED UPON THE ASSESSEE , WHICH CONSTITUTES A RE ASONABLE CAUSE FOR NOT ATTENDING THE ASSESSEE BEFORE THE LD. CIT(A) AT THE TIME OF HEARING. HOWEVER, WHEN THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE, IT WAS INCUMBENT UPON T HE ASSESSEE TO PROMPTLY BRING THIS FACT TO THE NOTICE OF LD. CIT(A). SO, WE DIRECT THE ASSESSEE TO FURNISH THE CORRECT ADDRESS OF THE ASSESSEE COMPANY TO THE LD. CIT(A) FOR HIS RECORD AND NECESSARY ACTION. SINCE THERE IS A REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE LD. CIT(A), WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD . CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. AND NEEDLESS TO SAY THE ASSESSEE TO FURNISH THE CORRECT EMAIL / ADDRESS OF THE ASSESSEE TO THE OFFICE OF THE LD . CIT(A) SO THAT NOTICE CAN BE CORRECTLY SERVED UPON IT AND THE ASSESSEE IS DIRECTED TO DILIGENTLY PARTICIPATE DURING THE FIRST APPELLATE PROCEEDING . THUS THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31 OCTOBER , 2019 . SD/ - SD/ - ( DR. A. L. SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 OCTOBER , 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT TOORSA TEA COMPANY PVT. LTD., 204, A.J.C. BOSE ROAD, AJC TOWERS, UNIT - 5A, 5 TH FLOOR, KOLKATA - 700 017. 2 RESPONDENT - D CIT, CIRCLE - 4, KOLKATA . 3. 4. 5. CIT(A) - 2 , KOLKATA . CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E - MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR