M/S LARICA ESTATES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-6(2), KOLKATA

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ITA 1943/KOL/2019Status: DisposedITAT Kolkata03 January 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not receive a proper opportunity to be heard before the CIT(A). Therefore, the CIT(A)'s order was set aside.

What were the facts?

The assessee's appeal against the CIT(A)'s ex parte order was listed for hearing. The assessee did not appear, and the Revenue did not provide proof of notice service. The addresses used by the CIT(A) and the assessee differed.

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard by the CIT(A) before passing an ex parte order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 18.12.2019Pronounced: 03.01.2020

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-7, Kolkata dated 06-06-2019 for the assessment year 2012-13.

2.

None appeared on behalf of the assessee. At the outset, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A) and that only three notices were issued to the assessee fixing the date of hearing within a span of a month. No proof for service of notice has been produced by the Ld. DR before us. Since the Ld. CIT(A) has not passed the appellate order on merits and I take note that the address in Form 36 filed before us shows a different address i.e. 1/1A, Biplabi Anukul Chandra Street, (Princep Street), 4th floor, Room No. 4H, Kolkata-700072 whereas the Ld. CIT(A) has addressed the assessee’s address as M/s. Larica Estates (P) Ltd., 7, Red Cross Place, 4th floor, Kolkata-700 071, so without proof of notice being served upon the assessee, it cannot be presumed that assessee is not interested to pursue the appeal. Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the First Appellate Authority, therefore, I am 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 after providing reasonable opportunity of being heard to the assessee. Assessee is also directed to participate in the appellate

Larica Estates Pvt. Ltd., AY- 2012-13 proceeding before the Ld. CIT(A) diligently and furnish before him the details of any change in address/e mail.

3.

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

Order is pronounced in the open court on 3rd January, 2020.

Sd/- (Aby. T. Varkey) Judicial Member Dated :3rd January, 2020 Jd.(Sr.P.S.) Copy of the order forwarded to:

1.

Appellant – M/s. Larica Estates Pvt. Ltd., 1/1A, Biplabi Anukul Chandra Street (Princep Street), 4th floor, Room No. 4H, Kolkata-700 072. Respondent – ITO, Ward-6(2), Kolkata. 2 3. CIT(A)-7, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

DR, ITAT, Kolkata. (sent through e-mail)

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