POTENTIAL COMMERCIAL (P) LTD.,HOWRAH vs. ITO, WARD - 14(3), KOLKATA

The captioned appeal filed by the assessee , pertaining to assessment year 2012-13, is directed against the order passed by the Commissioner of Income Tax (Appeal)-5 , Kolkata, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the ‘Act’).

At the outset itself, the ld. Counsel for the assessee submitted that due to different address given in Form no. 35 the assessee could not get notice of hearing. Address given in form no. 35 is as follows:

The ld. DR, on the other hand, has not controverted the contention of the ld. Counsel for the assessee.

We have heard both the parties and perused the material available on record. We note that assessee could not plead his case before ld. CIT(A) . The ld. CIT(A) used wrong communication address therefore notices for hearing could not be served on assessee. We also note that ld CIT(A) did not consider the appeal of the assessee on merits. We are of the view that one more opportunity should be given to the assessee to plead his case before the ld CIT(A). Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the Potential Commercial (P) Ltd. Assessment Year: 2012-13 assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated to be allowed.

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