ABHIYAN CARGO PVT. LTD.,KOLKATA vs. I.T.O, WD.15(1), KOLKATA

At the outset itself, the Ld. AR drew our attention to the fact that the impugned order of the Ld. CIT(A) is an ex parte order passed without affording proper opportunity of hearing to the assessee. According to Ld. AR, the Ld. CIT(A) has noted in para 2 of his order that the last hearing was fixed on 15.05.2017 and since neither the appellant nor the authorized representative appeared before him, he dismissed the appeal without affording further opportunity of being heard. And it was brought to our notice that while the appeal was pending before the Ld. CIT(A) there was change in address of assessee and we note that the address in Form 36 filed before the Tribunal shows a different address i.e. 46A, Rafi Ahmed Kidwai Road, 3rd Floor, Kolkata-700 016 whereas the Ld. CIT(A) has noted the assessee’s address as 12, Ambassador Apartment, 61A, Park Street, Kolkata-700 016 which, according to assessee, was as per the PAN address. The assessee has categorically denied receiving any notices from Ld. CIT(A), so without proof of notice being served upon the assessee, it cannot be presumed that assessee was not interested to pursue the Abhiyan Cargo Pvt. Ltd.., Assessment Year: 2013-14 appeal. Taking note of the aforesaid facts and since the Ld. CIT(A) has not passed the appellate order on merits, and also there is change of address of the assessee and the assessee was not heard by the Ld. CIT(A) before passing the impugned order, we are of the considered view that assessee did not get proper opportunity before the First Appellate Authority. Therefore, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of the Ld. CIT(A) for fresh adjudication in accordance to law after providing reasonable opportunity of being heard to the assessee. Assessee is also directed to participate in the appellate proceeding before the Ld. CIT(A) diligently and furnish the correct postal address to Ld. CIT(A).

In the result, the appeal of assessee is allowed for statistical purposes.