M/s Melonblue Advisors Pvt Ltd, Kolkata V. ITO, Ward-7(1), Kolkata

ITA 68/KOL/2021

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1044 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 25-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

ITA No. 68/KOL/2021 Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A(SMC)’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 68/KOL/2021 Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited,..............................................Appellant Office No. 3A, 7 th Floor, Gate No. 2, Poddar Court, 18, Rabindra Sarani, Kolkata-700001 [PAN: AAFCA2672J] -Vs.- Income Tax Officer,............................................................................Respondent Ward-7(1), Kolkata, Aayakar Bhawan, 5 th Floor, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri B. Bhushan, A.R., appeared on behalf of the assessee Shri Biswanath Das, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 01, 2022 Date of pronouncing the order: August 2, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated 27.03.2019 passed for the assessment year 2014-15. 2. The grounds of appeal taken by the assessee are not in consonance with Rule 8 of Income Tax Appellate Tribunal Rules. They are descriptive and argumentative in nature. The assessee has taken seven grounds of appeal, which include arguments and sub-grounds. In brief, assessee’s grievance is that the ld. CIT(Appeals) has passed ex-parte order and did not send the notices on the correct address. ITA No. 68/KOL/2021 Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited 2 3. Ld. Counsel for the assessee, at the very outset, submitted that the notice was sent by the ld. 1 st Appellate Authority on the incorrect address, i.e. old address, whereas the assessee has communicated the new address. He took us through the assessment order and apprises the address recorded in the assessment order. Similarly he made a reference to Form No. 35 where address of the assessee is seen, which is mentioned in the assessment order and thereafter he took us through the Cause Title of the ld. CIT(Appeals)’s order and demonstrated as to how ld. CIT(Appeals) has sent the notices on a different address. The ld. D.R. was unable to controvert this submission of the ld. counsel for the assessee. 4. We have duly considered the rival contentions and gone through the record carefully. We find that the ld. 1 st Appellate Authority has dismissed the appeal for want of prosecution without specifically dealing with each issue elaborately. The address mentioned in the assessment order reads as under:- Name of assessee : M/s. Avantika Paper Pvt. Ltd. PAN : AAFCA2672J District/Ward/Circle: Ward- 7(1)/Kol. Address: Office No. 3A, 7 th Floor, Gate No. 2, Poddar Court, 18, Rabindra Sarani, Kolkata-700001 5. When the assessee has filed its appeal, it has mentioned the following address:- “Melonblue Advisors Pvt. Ltd. Office No. 3A, 7 th Floor, Gate No. 2, Poddar Court, 18, Rabindra Sarani, Kolkata-700001” The same address is available in the assessment order. The same address is discernable from copy of Form No. 35, which is annexed in the appeal papers as required by the Income Tax Appellate Tribunal Rules. We find ITA No. 68/KOL/2021 Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited 3 that apart from the same address, the assessee has given Mobile No. as under:- “9552199999”. This very address has been mentioned by the assessee in Form No. 36 also before the Tribunal, however, in the Cause Tile of ld. CIT(Appeals)’s order, the address reads as under:- Melonblue Advisors Pvt. Ltd. 313, 156A, Lenin Sarani, Kolkta-700001 PAN:AAFCA2672J 6. The ld. 1 st Appellate Authority appears to have sent the notice on the above address, nobody has responded and the appeal has been dismissed for want of prosecution. The additions have been confirmed by way of an ex-parte order. 7. After going through all the details, we are of the view that no fair opportunity of hearing was made available to the assessee by the ld. 1 st Appellate Authority. Therefore, the impugned order is not sustainable. We allow this preliminary ground of appeal and set aside the order of ld. CIT(Appeals). We remit all the issues involved in the appeal to the file of the ld. 1 st Appellate Authority for re-adjudication. It is needless to say that the ld. 1 st Appellate Authority will provide due opportunity of hearing to the assessee. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on August 2, 2022. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 2 nd day of August, 2022 ITA No. 68/KOL/2021 Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited 4 Copies to : (1) M/s. Melonblue Advisors Pvt. Limited, Office No. 3A, 7 th Floor, Gate No. 2, Poddar Court, 18, Rabindra Sarani, Kolkata-700001 (2) Income Tax Officer, Ward-7(1), Kolkata, Aayakar Bhawan, 5 th Floor, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax(Appeals)-15, Kolkata (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.