M/S. MAS REALCON PVT. LTD.,KOLKATA vs. ITO, WARD - 7(1), KOLKATA, KOLKATA

At the outset, the Ld. Counsel for the assessee contended that the impugned orders are ex parte orders passed by the Ld. CIT(A) and that only two notices were issued to the assessee. She also contended that the assessment order passed by the AO is also u/s. 144 of the Income-tax Act, 1961. It is also noted that the assessee has filed affidavit stating that the notices issued in the course of the assessment and appellate proceedings could not be served on the assessee since the address of the assessee has changed to a new address, which is “493/C/A, G. T. Road (S), Vivek Vihar Shop-4, Shibpur, Kolkata, dist. Howrah-711102”. Hence, no notices could be served upon the assessee’s due to change of address, the assessee could not make any compliance before the lower authorities. Having gone through the impugned appellate order and the assessment order, we note that both the authorities have passed the orders without hearing the assessee. The reason for passing ex-parte order a 1 A.Y 2012-13 Mas Real Estate Pvt. Ltd. & Mas Realcon Pvt. Ltd.. is obvious, i.e. the assessee did not receive the notice, since there was a change of address as noted above. In such a scenario for the ends of justice and fair play, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of the AO to do de novo assessment and the ld. AR is directed to intimate the change of address provided it had not intimated earlier and thereafter, diligently participate during the assessment proceedings. We direct the AO to frame de-novo assessment after hearing the assessee in accordance with law.