CONTEXT COMMERCIALS PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(1), KOLKATA

1. This appeal preferred by the assessee is against the order of the Ld. CIT(A)-12, Kolkata dated 22.02.2017 for AY 2012-13.

None appeared on behalf of the assessee. At the outset itself, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A)and that he had sent four notices to the assessee fixing the date of hearing. However, it is noted that all the notices could not be served and returned back with the postal remark “Unknown”. We also note that AO had mentioned the address as 14C, Maharshi Devendra Road, Kolkata-700 007. The Ld. CIT(A) had sent the notices to M/s. Context Commercial (P) Ltd., Monalisa, Flat No. 4C & 4D, Camac Street, Kolkata-700 006. In the Form 36 filed before us, the assessee has mentioned the address for sending notices as “7, Ganesh Chandra Avenue, Kolkata-700 013”. Since the Ld. CIT(A) has passed the impugned order which is not either mentioned by AO or in Form 36 and taking into account the ground no.1 of the assessee’s appeal, we safely infer that assessee have not received the notices despatched by him, since the notices have been returned back to the office of the Ld. CIT(A) and that prevented the assessee from appearing before the Ld. CIT(A). Therefore, we are inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of appeal on merits after hearing the assessee in accordance to law. The assessee is directed to participate in the appellate proceedings diligently and if there is any change in postal address/e-mail, the same may be brought to notice of Ld. CIT(A) without Context Commercials P. Ltd., AY 2012-13 fail by the assessee. And if the assessee produces any new documents, then the Ld. CIT(A) may call for the remand report from AO in accordance to law and decide the appeal on merits. 3. In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 3rd January, 2020.

Appellant – M/s. Context Commercials Pvt. Ltd., 7, Ganesh Chandra Avenue, Kolkata-700 013. Respondent – ITO, Ward-1(1), Kolkata. 2 3. CIT(A)-12, Kolkata. (sent through e-mail)

CIT , Kolkata 5. DR, ITAT, Kolkata. (sent through e-mail)