RUMA ROY,HOWRAH vs. ACIT, CIRCLE - 48, KOLKATA

The assessee in the present case is an individual, who is engaged in the business of running a Gas Agency. The return of income for the year under consideration was filed by her on 25.09.2015 declaring a total income of Rs.13,25,840/-. In the assessment completed under section 143(3) vide an order dated 26.12.2017, the total income of the assessee Assessment Year: 2015-2016 Ruma Roy, Howrah was determined by the Assessing Officer at Rs.25,07,760/- after making two additions of Rs.1,97,810/- and Rs.9,84,110/- on account of unexplained expenditure and unexplained cash credit under section 68 respectively.

Against the order passed by the Assessing Officer under section 143(3), an appeal was filed by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) dismissed the appeal of the assessee for non- prosecution vide his appellate order dated 25.09.2018. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. The ld. Counsel for the assessee has submitted that both the notices of hearing fixed on 21.08.2018 and 24.09.2018 were sent by the ld. CIT(Appeals) to the assessee at the address given in Permanent Account No. and not to the address given by the assessee in Form No. 35 for sending the notices. He has submitted that the address given in PAN was the old address which the assessee has already left and since the notices sent by the ld. CIT(Appeals) to the said address could not be received by the assessee, the same could not be complied with. Keeping in view the submissions made by the ld. Counsel for the assessee, I am satisfied that there was a sufficient cause for the non-compliance on the part of the assessee before the ld. CIT(Appeals). I accordingly set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit after giving the assessee proper and sufficient opportunity of being heard. As undertaken by the ld. Counsel for the assessee, the assessee shall get her old address changed in PAN.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on April 02, 2019.