CYBERTECH SOFTWARE AND MULTIMEDIA PVT. LTD.,BHUBANESWAR vs. DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अऩीऱ सं./ITA No.279/CTK/2017 (नििाारण वषा / Assessment Year :2012-2013) Cybertech Software & Vs. DCIT, Corporate Circle- Multimedia (P) Ltd., 1(1), Bhubaneswar N-3/312, IRC Village, Nayapalli Bhubaneswar-751015 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCC 5512 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri B.K.Mahapatra, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 05/04/2018 घोषणा की तारीख/Date of Pronouncement 09/04/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, JM: This is an appeal filed by the assessee against the order of the CIT(A)-1, Bhubaneswar, passed in IT Appeal No.0176/15-16, dated 20.3.2017 u/s.143(3)/250 of the Income Tax Act, 1961 for the assessment year 2012-2013. 2. At the time of hearing ld. AR of the assessee submitted the ld. CIT(A) has passed ex-parte order and the assessee has not received the notice, therefore, prayed for allowing the appeal. 3. Contra, ld. DR relied on the order of the CIT(A). 4. We have heard submissions of both the parties and perused the material on record. Before going into the merits of the case, we consider it appropriate to consider the facts in respect of non-appearance of the assessee. Ld. AR’s contention that the assessee has not received notice

2 ITA No.279/CTK/2017 of hearing, therefore, there is no compliance to the Income Tax Dept but on perusal of the CIT(A)’s order we found that for the first time the case was posted on 30.01.2017 and there was no compliance by the assessee. Again on 21.02.2017 also there was no compliance by the assessee and assessee was provided final opportunity on 14.03.2017 and even on said date there was no compliance. When a query was raised to the ld. AR of the assessee as to why the assessee could not appear before the CIT(A), the AR submitted that the assessee has not received the notice and the address mentioned in the assessment order has been changed as the assessee office has been shifted to new premise. We are of the opinion that due to the change of address the notice issued by the CIT(A) could not be served on the assessee. Accordingly, we direct the assessee to intimate the correct address of the assessee to the Commissioner of Income Tax (Appeals) and we in the interest of substantial justice, remit the matter to the file of CIT(A) for adjudication afresh and further the assessee shall suo motu appear before the ld. CIT(A) within a period of one month from the date of receipt of the order and cooperate in submitting the information for early disposal of the appeal. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 09/04/2018. Sd/- Sd/- (N. S. SAINI) (PAVAN KUMAR GADALE) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 09/04/2018 प्र.कु.मि/PKM, Senior Private Secretary

3 ITA No.279/CTK/2017 आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : Appellant-Assessee 1. Cybertech Software & Multimedia (P) Ltd., N-3/312, IRC Village, Nayapalli Bhubaneswar-751015 2. Respondent-Revenue DCIT, Corporate Circle-1(1), Bhubaneswar 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 5. गार्ा पाईऱ / Guard file. 6. सत्यापऩत प्रनत //True Copy// आदेशािुसार/ BY ORDER, (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack