Creativity Management, Kolkata V. A.C.I.T., Circle-42, Kolkata

ITA 697/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1632 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJIT KR DAS
• Assessee Lawyers: MOHAMMAD ARIF
• Keywords: Set aside

Judgement Text

1 ITA NO. 697/KOL/2019 CREATIVITY MANAGEMENT SERVICES PVT. LTD., AY- 2014-15 , (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL (SMC) BENCH: KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 697/KOL/2019 ASSESSMENT YEAR: 2014-15 CREATIVITY MANAGEMENT SERVICES PVT. LTD. (PAN: AAFCC2657M) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-42, MURSHIDABAD. APPLICANT RESPONDENT DATE OF HEARING 03.09.2019 DATE OF PRONOUNCEMENT 06.09.2019 FOR THE APPLICANT SHRI MOHAMMAD ARIF, FCA FOR THE RESPONDENT SHRI SANJIT KR. DAS, ADDL. CIT, SR. DR ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-12, KOLKATA DATED 25.02.2019 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE DREW OUR ATTENTION TO THE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER. ACCORDING TO HIM, THE LD. CIT(A) HAD ISSUED THREE NOTICES WHICH COULD NOT BE SERVED UPON THE ASSESSEE SINCE THE ASSESSEES ADDRESS HAD CHANGED TO A NEW ADDRESS WHI CH HAS BEEN GIVEN IN FORM 36 WHICH IS AS UNDER: 71, JESSORE ROAD, BLD BAGAN, 2 ND FLOOR, KOLKATA, WEST BENGAL-700 028 AND NOT THE ADDRESS WHICH IS GIVEN IN THE CAUSE TIT LE OF THE LD. CIT(A)S ORDER. 3. ACCORDING TO LD. COUNSEL, HOWEVER, THE ASSESSEE RECEIVED E-MAIL WHICH WAS SENT ON 21.01.2019 FIXING THE DATE OF HEARING ON 19.02.2019 AND ACCORDING TO LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE PROMPTLY APPLIED FOR ADJOURN MENT ON-LINE WHICH HAS NOT BEEN TAKEN NOTE BY THE LD. CIT(A) AND HE PASSED THE EX PARTE O RDER WITHOUT GOING INTO THE MERITS OF THE CASE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A), THERE FORE, I AM INCLINED TO SET ASIDE THE ORDER 2 ITA NO. 697/KOL/2019 CREATIVITY MANAGEMENT SERVICES PVT. LTD., AY- 2014-15 OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO FILE THE DETAILS OF THE CHANGE OF ADDRESS IN THE OFFICE OF THE LD. CIT(A). 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6TH SEPTE MBER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 6 TH SEPTEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT CREATIVITY MANAGEMENT SERVICES PVT. LTD., 71, JESSORE ROAD, BLD BAGAN, 2 ND FLOOR, KOLKATA, WEST BENGAL-700 028 2 RESPONDENT ACIT, CIRCLE-42, MURSHIDABAD 3. 4. CIT(A)-12, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR