Sattik Exports Pvt Ltd, Kolkata V. D.C.I.T Cir - 9,kolkata, Kolkata

ITA 707/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3314 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 03-04-2013
• Court: TRIBUNAL
• Department Lawyers: SHITAL CHANDRA DAS
• Assessee Lawyers: V N PUROHIT
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC, KOLKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM] ITA NO.707/KOL/2013 ASSESSMENT YEAR : 2007-08 SATTIK EXPORTS PVT. LTD. -VERSUS- D.C.I.T., CIRCLE-9, KOLKATA KOLKATA (PAN:AAJCS 3962 K) (APPELLANT ) (RESPONDENT) FOR THE APPELLANT : SHRI V.N.PUROHIT, FCA FOR THE RESPONDENT : SHRI SHITAL CHANDRA DAS, JCI T, SR.DR DATE OF HEARING : 21.12.2015. DATE OF PRONOUNCEMENT : 15.01.2016. ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 22.02.2013 OF CIT(A)-VIII, KOLKATA RELATING TO A.Y.2007-08. 2. GROUNDS OF APPEAL RAISED BY THE ASSESSEE R EAD AS FOLLOWS :- 1. THAT C.I.T.(A) HAS ERRED IN PASSING HIS APPELLA TE ORDER DT. 22-02-13 WITHOUT GIVING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD. 2. THAT WITHOUT PREJUDICE TO ABOVE GROUND IN ANY MA NNER, THE CIT(A) HAS FURTHER ERRED IN REJECTING GROUNDS NO.1 AND 1 SIMPLE RELYING ON O RDER OF A.O. 3. THAT THE ASSESSEE CRAVES LEAVE TO ADD, TO AMEND OR MODIFY ABOVE GROUND (S) OR TO ADD FURTHER GROUND (S) ON OR BEFORE THE HEARING OF THE APPEAL. 3. THE ASSESSEE IS A COMPANY. THE ASSESSEE IS E NGAGED IN THE BUSINESS OF EXPORT OF LEATHER. FOR A.Y.2007-08 RETURN OF INCOME WAS FILED DECLARING TOTAL INCOME AT RS.NIL. ASSESSMENT WAS COMPLETED BY THE AO VIDE ORDER DATED 30.11.2009 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.2,10,878/-, 4. AGGRIEVED BY THE ADDITION MADE BY AO ASSESSEE P REFERRED AN APPEAL BEFORE CIT(A). ITA NO.707/KOL/2013 M/S. SATTIK EXPORTS PVT. LTD. A.YR.2007-08 2 5. ACCORDING TO CIT(A) THE HEARING NOTICES DATE D 20.06.2012, 12.02.2013 FOR THE HEARING ON 05.07.2012 AND 21.02.2013 WERE SENT BY S PEED POST AND THEY WERE RETURNED UNSERVED. THE HEARING NOTICE DATED 12.02.2013 WAS S ENT WHICH WAS RETURNED WITH THE REMARK LEFT . IN THE CIRCUMSTANCES CIT(A) PROCEED ED TO DECIDE THE APPEAL EX-PARTE AND ULTIMATELY DISMISSED THE APPEAL OF ASSESSEE. 6. AGGRIEVED BY THE ORDER OF CIT(A) ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 7. THE LEARNED COUNSEL FOR THE ASSESSEE BROUGH T TO OUR NOTICE THAT AS EARLY AS ON 08.03.2012 HE HAD INTIMATED THE OFFICE OF CIT(A) T HAT THE ADDRESS AS GIVEN IN FORM NO.35 NAMELY THE ADDRESS OF THE COUNSEL HAS SINCE B EEN CHANGED AND FUTURE CORRESPONDENCES SHOULD BE ADDRESSED TO THE NEW ADDR ESS. THIS LETTER WAS SERVED IN THE OFFICE OF CIT(A) ONLY ON 14.03.2013. IT IS SEEN FRO M THE RECORD THAT THE ADDRESS OF THE AUTHORIZED COUNSEL HAS SINCE UNDERGONE A CHANGE FRO M 32B, G.C.AVENUE, KOLKATA-13 TO 4, CHOWRINGHEE LANE, KOLKATA. THE LETTER OF THE AUTHORISED REPRESENTATIVE FOR THE ASSESSEE DATED 24.01.2013 CLEARLY MENTIONS THE NEW ADDRESS. IN THE GIVEN FACTS AND CIRCUMSTANCES I AM OF THE VIEW THAT THE ASSESSEE HA S NOT BEEN GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD BY CIT(A). I, THEREFORE, SET ASIDE THE ORDER OF CIT(A) AND REMAND THE ISSUES RAISED BY THE ASSESSEE BEFORE CIT (A) FOR FRESH CONSIDERATION BY THE CIT(A), AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEI NG HEARD BEFORE DECIDING THE ISSUE AFRESH. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE I S TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 15.01.2016. SD/-[ [N.V.VASUDEVAN] JUDICIAL MEMBER DATE:.15.01.2016. R.G.(.P.S.) ITA NO.707/KOL/2013 M/S. SATTIK EXPORTS PVT. LTD. A.YR.2007-08 3 COPY OF THE ORDER FORWARDED TO: 1. SATTIK EXPORTS PVT. LTD., C/O V.N.PUROHIT & CO., CHARTERED ACCOUNTANTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO.4G, 4, CHOWRINGHEE LANE, KOLKATA-700016. 2 THE D.C.I.T., CIRCLE-9, KOLKATA. 3. THE CIT-IIL, KOLKATA 4 . THE CIT(A)-VIII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES