M/S. TIRUPATI VANCOM PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 7, KOLKATA

At the outset itself, it has been brought to our notice that the impugned order of the of the Ld. CIT(A) is an ex parte order and it might have been happened because of the assessee has changed its address and, therefore, notice might not have been able to be served upon the assessee. We note from the cause title given in the impugned order of the Ld. CIT(A) the address given is Tirupati Vancom Pvt. Ltd. ‘Subham’ Suit No. 807, 1, Rowdon Street, Kolkata-700 017 whereas the address given in Form No. 36 is 63/3B, Sarat Bose Road, Lansdowne Market, , West Bengal, Pin-700025. Thus, we find that there was a change of address of the assessee and the notice might not have been served upon the assessee since it was sent to the old address. In such a scenario, we set aside the order of the Ld. CIT(A) and direct him to decide the appeal on merits after affording reasonable opportunity of being

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