M/s Subh Tie-Up Pvt. Ltd., Kolkata V. ITO, Ward-5(1), Kolkata

ITA 69/KOL/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5729 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.69/Kol/2021 Assessment Year: 2011-12 M/s Subh Tie-up Pvt. Ltd................ .........................................................Appellant 8/1, Lal Bazar Street, Kolkata-1. [PAN: AAMCS5219G] vs. ITO, Ward-5(1), Kolkata....................................................................Respondent Appearances by: None appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : March 10, 2022 Date of pronouncing the order : March 30, 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 25.11.2019 of the Commissioner of Income Tax (Appeals)-2, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). The assessee in this appeal has taken the following grounds of appeal: “1. For that on the fact and circumstances of the case the Ld. CIT(A) erred in passing the order ex parte when the notices fixing the hearing were not served on the assessee on the correct address on record and therefore no reasonable opportunity of being heard was given to the appellant. 2. For that on the fact and circumstances of the case the matter may be restored to the desk of the A.O since the details and documents filed before the A.O has not been appreciated, the reply filed by party was not confronted to the appellant before making the addition, the party was neither examined by the A.O or any opportunity of cross- examination was allowed to the appellant.” 2. No one has put in appearance on behalf of the assessee despite notice, therefore, we proceed to decide the present appeal on merits after going through the records and after hearing the ld. DR. 3. The only issue raised by the assessee in this appeal is that the impugned order of the ld. CIT(A) is an ex parte order. It has also been pleaded that the address of the assessee has been changed. The ld. CIT(A) issued notice of hearing at the old address of I.T.A. No.69/Kol/2021 Assessment Year: 2011-12 M/s Subh Tie-up Pvt. Ltd 2 the assessee. Since the assessee did not have any notice of date of hearing before the CIT(A), therefore, the assessee could not present his case before the ld. CIT(A) on the date of hearing resulting into ex parte proceedings. 4. We note that in Form-35, which is the opening form of appeal before the CIT(A), the address of the assessee has been mentioned as 8/1, 3 rd Floor, Lal Bazar Street, Kolkata, whereas, the ld. CIT(A) has issued notice to the assessee at “Subh Tie Up Private Limited, AA-4, Salt Lake, Kolkata. In view of the above, we feel that the interest of justice will be well-served if the assessee is given opportunity to present his case before the ld. CIT(A). The impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for a decision afresh. Needless to say that the ld. CIT(A) will serve the notice to the assessee at his proper address and thereafter decide the appeal after giving reasonable opportunity to the assessee to present its case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 30 th March, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated: .03.2022. RS Copy of the order forwarded to: 1. M/s Subh Tie-up Pvt. Ltd 2. ITO, Ward-5(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches