PASHUPATI COMMODEAL PRIVATE LIMITED,KOLKATA vs. ITO, WARD-6(1), KOLKATA, KOLKATA

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ITA 435/KOL/2019Status: DisposedITAT Kolkata03 April 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that notices were sent to the old address and were likely not served. In the interest of justice, the matter was remanded to the CIT(A) for fresh consideration.

What were the facts?

The assessee's appeal was against an ex-parte order by the CIT(A). The assessee claimed that no notice was served due to a change in address, and the CIT(A) had issued notices to the old address.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without proper service of notice on the assessee due to a change in its address.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “A [SMC]”, KOLKATA

Hearing: 29.03.2019Pronounced: 03.04.2019

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

1.

This appeal filed by the assessee against the order dated 27.12.2018 passed by CIT(A)-19, Kolkata for AY 2014-15 u/s 143(3) of the Income Tax Act, 1961 (in short “Act”).

2.

At the time of hearing, the appeal under the captioned “early hearing”. The only issue is to be decided amongst the nine grounds raised

by the assessee as to whether the CIT(A) is justified in confirming the order of the AO ex-parte of the assessee.

3. Heard both parties and perused material available on record. The contention of the Ld.AR is that no notice was served on the assessee and due to which the assessee could not appear to represent its case before the CIT(A). He submits that the assessee shifted its address to new address which is located in “Fort Residency, 38, S.N.Roy Road, Block 1B, Kolkata” and referred to Form No.36. The CIT(A) issued notice to the address available in Form No.35 and no compliances were made by the assessee. It is noted that the address of the assessee before the AO and the CIT(A) are appeared to be old address and we find that the assessee filed this appeal by giving new address. It is also noted that the CIT(A) issued notices to the old address and, therefore, no notices could be served. Therefore, taking into consideration the submissions of the Ld.AR & Ld. DR and facts & circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. The CIT(A) shall issue notice to the new address of the assessee i.e. “Fort Residency, 38, S.N.Roy Road, Block 1B, Kolkata”. Thus, Grounds raised by the assessee are allowed for statistical purposes.

4.

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

Order pronounced in the open court on 03.04.2019.

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