What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that they did not receive proper opportunity before the CIT(A). Therefore, the CIT(A)'s order was set aside.

The assessee's appeal before the CIT(A) was decided ex parte because notices were sent to an incorrect address. The assessee claims they did not receive the notices due to this address discrepancy.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard by the CIT(A) due to notices being sent to the wrong address.

Gobinda Chandra Paul vs I.T.O., Ward-50(2) | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “A(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 25.11.2019Pronounced: 29.11.2019

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-15, Kolkata dated 16-01-2019 for the assessment year 2014-15.

At the outset itself, the Ld. Counsel for the assessee Shri Rabindra Nath Chakraborty, Advocate appearing for the assessee contended that the impugned order is an ex parte order passed by the Ld. CIT(A) after issuing several notices which could not be acted upon by the assessee, since the assessee did not receive the notices for hearing for the reason that the notices were sent to the wrong address “Tantulia” whereas the address of the assessee is “Tentul tala”. So the assessee was not aware of the listing of the appeal and so he could not appear before the Ld. CIT(A) and, therefore, it was not intentional on the part of the assessee. Taking note of the aforesaid facts and taking note of the Speed Post cover it is noted that address is hand written as ‘Tentulia’ whereas the AO order shows that it is ‘Tentul Tala’, so prima facie I find force in the contention of assessee that he did not receive the notices, therefore, I am of the considered view that assessee did not get proper

Gobinda Chandra Paul, AY- 2014-15 opportunity before the Ld. CIT(A), therefore, I am 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 as per law by serving notice at the right address as noted by the AO in the cause title of his (AO) order. The assessee is directed to participate in the appellate proceedings diligently. 3. In the result, the appeal of assessee is allowed for statistical purposes.

Order is pronounced in the open court on 29th November, 2019. Sd/- (Aby. T. Varkey) Judicial Member Dated :29th November, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to:

Appellant – Shri Gobinda Chandra Paul, Narayanpur, Tentul Tala, P.O. Rajarhat Gopalpur, P.S Airport, Kolkata-700 136. Respondent – ITO, Ward-50(2) , Kolkata. 2 3. CIT(A)-15, Kolkata (sent through e-mail)

CIT- , Kolkata.

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

GOBINDA CHANDRA PAUL,KOLKATA vs. I.T.O.,WARD-50(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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