Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘A(SMC
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal
Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated 27.03.2019 passed for the assessment year 2014-15.
The grounds of appeal taken by the assessee are not in consonance with Rule 8 of Income Tax Appellate Tribunal Rules. They are descriptive and argumentative in nature. The assessee has taken seven grounds of appeal, which include arguments and sub-grounds. In brief, assessee’s grievance is that the ld. CIT(Appeals) has passed ex-parte order and did not send the notices on the correct address.
Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited
Ld. Counsel for the assessee, at the very outset, submitted that the notice was sent by the ld. 1st Appellate Authority on the incorrect address, i.e. old address, whereas the assessee has communicated the new address. He took us through the assessment order and apprises the address recorded in the assessment order. Similarly he made a reference to Form No. 35 where address of the assessee is seen, which is mentioned in the assessment order and thereafter he took us through the Cause Title of the ld. CIT(Appeals)’s order and demonstrated as to how ld. CIT(Appeals) has sent the notices on a different address. The ld. D.R. was unable to controvert this submission of the ld. counsel for the assessee.
We have duly considered the rival contentions and gone through the record carefully. We find that the ld. 1st Appellate Authority has dismissed the appeal for want of prosecution without specifically dealing with each issue elaborately. The address mentioned in the assessment order reads as under:- Name of assessee : M/s. Avantika Paper Pvt. Ltd. PAN : AAFCA2672J District/Ward/Circle: Ward- 7(1)/Kol. Address: Office No. 3A, 7th Floor, Gate No. 2, Poddar Court, 18, Rabindra Sarani, Kolkata-700001
When the assessee has filed its appeal, it has mentioned the following address:- “Melonblue Advisors Pvt. Ltd. Office No. 3A, 7th Floor, Gate No. 2, Poddar Court, 18, Rabindra Sarani, Kolkata-700001”
The same address is available in the assessment order. The same address is discernable from copy of Form No. 35, which is annexed in the appeal papers as required by the Income Tax Appellate Tribunal Rules. We find
Assessment Year: 2014-2015 M/s. Melonblue Advisors Pvt. Limited that apart from the same address, the assessee has given Mobile No. as under:- “9552199999”. This very address has been mentioned by the assessee in Form No. 36 also before the Tribunal, however, in the Cause Tile of ld. CIT(Appeals)’s order, the address reads as under:- Melonblue Advisors Pvt. Ltd. 313, 156A, Lenin Sarani, Kolkta-700001 PAN:AAFCA2672J
The ld. 1st Appellate Authority appears to have sent the notice on the above address, nobody has responded and the appeal has been dismissed for want of prosecution. The additions have been confirmed by way of an ex-parte order.
After going through all the details, we are of the view that no fair opportunity of hearing was made available to the assessee by the ld. 1st Appellate Authority. Therefore, the impugned order is not sustainable. We allow this preliminary ground of appeal and set aside the order of ld. CIT(Appeals). We remit all the issues involved in the appeal to the file of the ld. 1st Appellate Authority for re-adjudication. It is needless to say that the ld. 1st Appellate Authority will provide due opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on August 2, 2022.