Duco Commercials Pvt. Ltd., Kolkata V. ITO, WD-3(3), KOLKATA, Kolkata

ITA 939/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1455 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: M SATNALIWALA FCA LD

Judgement Text

1 ITA NO. 939/KOL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JU DICIAL MEMBER I.T.A NO. 939/KO L/2015 A.Y: 2005- 06 M/S. DUCO COMMERCIALS VS. I.T.O., WARD 3(3), PVT. LTD. KOLKATA PAN: AAACD 9493R [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI M. SATNALIWALA, FCA, LD.AR FOR THE RESPONDENT : SHRI SALLONG YADEN, ADDL.CI T, LD.SR.DR DATE OF HEARING : 27-07-2017 DATE OF PRONOUNCEMENT : 15-09-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), I, KOLKATA D T. 20-10-2014 FOR THE A.Y 2005-06. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER TH E CIT-A IS JUSTIFIED IN PASSING EX PRATE ORDER IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE LD.AR OF THE ASSESSEE SUBMITS THAT THE CIT-A ORDERED THE AO TO ISSUE NOTICE TO THE ASSESSEE AND THE AO SUBMI TTED THAT THE NOTICE WAS SERVED THROUGH AFFIXTURE BY THE INSPECT OR. HE ALSO SUBMITS THAT THE SERVICE OF NOTICE THROUGH AFFIXTUR E WAS EFFECTED ON OLD ADDRESS AT 308, CENTRAL PLAZA, 2/6 SARAT BOSE R OAD, KOLKATA-20. BUT, THE ASSESSEE CHANGED ITS ADDRESS TO 17, HARIS H MUKHERJEE ROAD, KOLKATA-25. THE SAID NEW ADDRESS WAS IN THE KNOWLED GE OF THE AO AND THE CIT-A AND REFERRED RELEVANT COLUMN IN ASSES SMENT ORDER AND FORM NO.35 AND PRAYED TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT- 2 ITA NO. 939/KOL/2015 A FOR HIS FRESH ADJUDICATION. ON THE OTHER HAND, TH E LD.DR DID NOT CONTROVERT THE SAME. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE LD.AR HAS RIGHTLY POINTED OUT THAT THE NEW ADDRESS WAS IN THE KNOWLEDGE OF THE AO AND THE CIT- A AS IT IS CLEARLY REFLECTED IN THE ASSESSMENT ORDER AND FORM NO. 35. BUT, HOWEVER, THE CIT-A ISSUED NOTICE THROUGH THE AO AND THE AO A FFIXTURE THE SAME ON OLD ADDRESS. THEREFORE, TAKING INTO CONSIDERATIO N THE SUBMISSIONS OF THE LD.AR AND THE LD.DR AND IN THE INTEREST OF J USTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF TH E CIT-A FOR HIS FRESH ADJUDICATION. THE ASSESSEE SHALL BE AT LIBERT Y TO FILE REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM. THE G ROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 15-0 9-2017 SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15-09-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. DUCO COMMERCIALS PVT. LTD 14A, BURDWAN ROAD, ALIPORE, KOLKATA-27. 2 RESPONDENT/REVENE: INCOME TAX OFFICER, WARD 3(3), K OLKATA, AAYKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA 3 ITA NO. 939/KOL/2015