Appeal details
Counselvise Citation
[2023] 101 COUNSELVISE.COM (IT) 3486 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-05-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
14-05-2023
Assessment Year
2016-2017
Appeal Filed On
01-02-2023
Judgement Text
ITA No. 82/KOL/2023 Assessment Year: 2016-2017 Indian Bank - Erstwhile Allahabad Bank 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar,Accountant Member I.T.A. No. 82/KOL/2023 Assessment Year: 2016-2017 Indian Bank- Erstwhile Allahabad Bank,.....Appellant Accounts Department, Corporate Office, 254-260, Avvai Shanmugam Salai, Royapettah, Chennai-600014, Tamilnadu [PAN: AAACI1607G] -Vs.- Deputy Commissioner of Income Tax,........Respondent Corporate Circle-6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Sanjoy Aditya, A.R., appeared on behalf of the assessee Shri G. Hukugha Sema, CIT, appeared on behalf of the Revenue Date of concluding the hearing : May15, 2023 Date of pronouncing the order : May19, 2023 O R D E R Per Rajesh Kumar, Accountant Member:- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income ITA No. 82/KOL/2023 Assessment Year: 2016-2017 Indian Bank - Erstwhile Allahabad Bank 2 Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhidated 06.12.2022passed under section 250 of the Income Tax Act, 1961 for A.Y. 2016-17. 2. One of the grounds raised by the assessee is against the order of ld. CIT(Appeals) dismissing the appeal ex-parte without considering the merits of the case. 3. At the outset, ld. Counsel for the assessee submitted that the notices issued by the appellate authority were not served on the assessee as the notices were sent on the wrong e-mail address i.e. bank_br.gwaliorgranth@allahabadbank.in. The ld. A.R. submitted that the correct e-mail address was duly mentioned in the Form No. 35 before the ld. Appellate authority however, the notices were sent on the e-mail, which is not correct and was the email prior to the merger of the said erstwhileBank. The ld. A.R. submitted that the Allahabad Bank has merged with the amalgamating entity and, therefore, the notices were to be issued on the new e-mail of the amalgamated entity or their Registered Office. Ld. A.R., therefore, prayed that in the interest of justice and fair play, the appeal may kindly be restored to the file of ld. CIT(Appeals) for deciding the same afresh on merit after affording reasonable opportunity of hearing to the assessee. ITA No. 82/KOL/2023 Assessment Year: 2016-2017 Indian Bank - Erstwhile Allahabad Bank 3 4. The ld. Departmental Representative, on the other hand, heavily relied on the order of authorities below. 5. We have heard the rival submissions and perused the relevant material available on record and we find that the ld. 1 st Appellate Authority has sent the notices by e-mail on the wrong email address which has changed for post amalgamation of erstwhile Allahabad Bank with Indian Bank and the assessee has duly informed the email by mentioning the same in the Memorandum of Appeal filed before the ld.CIT(Appeals) in Form No. 35, whereas the notices were sent on the erstwhile mail of the amalgamating Bank. There is a settled legal position that once amalgamation has happened , the notices can no longer be served to the amalgamating entity as with the amalgamation , the old entity ceased to exist. Under these circumstances, we are of the view that end of justice could be made if the appeal is restored to the file of ld. CIT(Appeals) to decide the same on merit after affording reasonable opportunity of hearing to the assessee. Accordingly, we restore the appeal back to the file of ld. CIT(Appeals) with a direction to decide the same afresh on merit after affording reasonable opportunity of hearing to the assessee. ITA No. 82/KOL/2023 Assessment Year: 2016-2017 Indian Bank - Erstwhile Allahabad Bank 4 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 19 th May,2023. Sd/- Sd/- (Sanjay Garg) (Rajesh Kumar) Judicial Member Accountant Member Kolkata, 19 th the day of May, 2023 Copies to :(1) Indian Bank- Erstwhile Allahabad Bank, Accounts Department, Corporate Office, 254-260, Avvai Shanmugam Salai, Royapettah, Chennai-600014, Tamilnadu (2) Deputy Commissioner of Income Tax, Corporate Circle-6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square,Kolkata-700069 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) Commissioner of Income Tax-; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
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