Bhagyalaxmi Mansion Pvt Ltd., Kolkata V. ITO, Ward 9(2), Kolkata, Kolkata

ITA 778/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6451 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NICOLUS MURMU
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM & DR. A.L. SAINI, AM ./ITA NOS.778/KOL/2017 ( [ [ / ASSESSMENT YEAR: 2012-13) BHAGYALAXMI MANSION PVT. LTD. 45/D, S.N. ROY ROAD, GROUND FLOOR, BEHALA, KOLKATA 700 038. VS. ITO, WD-9(2), KOLKATA AAYAKAR BHAWAN, CHOWRINGHEE SQUARE, KOLKATA 69. ./ ./PAN/GIR NO. : AADCB 1516 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SUBASH AGARWAL, ADVOCATE RESPONDENT BY :SHRI NICOLUS MURMU, ADDL. CIT / DATE OF HEARING : 23/04/2018 /DATE OF PRONOUNCEMENT : 27/04/2018 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST AN ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLKATA IN APPEAL NO.729/CIT(A)-16/W-9(2)/2015-16, DATED 22.03.2017, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING BECAUSE OF CHANGE IN COMMUNICATION ADDRESS AND HENCE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THE ASSESSEE COMPANY PREVIOUSLY REGISTERED HIS ADDRESS TO THE LD. CIT AS FOLLOWS: BHAGYALAXMI MANSION PVT. LTD. ITA NOS.778/KOL/2017 ASSESSMENT YEAR: 2012-13 PAGE | 2 35, GANESH CHANDRA AVENUE, 1 ST FLOOR, HARE STREET, KOLKATA 700 013, WEST BENGAL. THE NEW OFFICE ADDRESS OF THE ASSESSEE COMPANY IS AS FOLLOWS: 45/D, S.N. ROY ROAD, GROUND FLOOR, BEHALA, KOLKATA 700 038. 3. THE ASSESSEE HAS SUBMITTED THE PROOF OF THE NEW ADDRESS BEFORE THE BENCH. WE NOTE THAT LD. CIT(A) SENT NOTICES ON OLD ADDRESS AND THE SAME WERE RETURNED UNDELIVERED BECAUSE OF CHANGE IN COMMUNICATION ADDRESS OF THE ASSESSEE. THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). HENCE, CONSIDERING THE PRINCIPLE OF NATURAL JUSTICE AND FAIR PLAY, WE REMIT THE CASE BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE ISSUE BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH AFTER PROVIDING AN ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, WE ALLOW THIS APPEAL FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27/04/2018. SD/ - ( S. S. VISWANETHRA RAVI ) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 27/04/2018 ( RS, SPS) BHAGYALAXMI MANSION PVT. LTD. ITA NOS.778/KOL/2017 ASSESSMENT YEAR: 2012-13 PAGE | 3 / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. /THE APPELLANT- BHAGYALAXMI MANSION PVT. LTD. 2. / THE RESPONDENT- ITO, WD-9(2), KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE.