What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex parte order without hearing the assessee, even though the assessee had informed the AO of the address change. Therefore, the order of the CIT(A) was set aside.

The assessee contended that the CIT(A) passed an ex parte order without receiving any notice, violating natural justice. The assessee had shifted its office and informed the AO, but notices were sent to the old address by the CIT(A).

What were the issues?

Whether the ex parte order passed by the CIT(A) violated the principles of natural justice due to non-receipt of notice by the assessee.

Glamour Sales Private Limited vs ITO | ITAT Kolkata 2019

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 12.03.2019Pronounced: 15.03.2019

ORDER Per Shri A.T.Varkey, JM

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-16, Kolkata dated 14.06.2018 for AY 2006-07.

At the outset itself, the Ld. Counsel for the assessee pointed out that this is an ex parte order passed by the Ld. CIT(A) and the assessee was not able to attend the hearing because the assessee did not receive any notice from the office of the Ld. CIT(A). Therefore, according to Ld. AR, there is violation of Natural Justice. So, he wanted the matter be remanded back to the file of Ld. CIT(A) for adjudication of the appeal on merits . per contra, the Ld. CIT, DR drew our attention to the fact that several notices were sent to the assessee and since there is non-compliance on the part of the assessee, Ld. CIT(A) had no other alternative but to pass ex parte order. In his rejoinder the Ld. AR pointed out that the assessee has shifted the office and the information regarding the change of address was informed to the AO and the Ld. CIT(A) has sent the notices to the old address, therefore, the assessee did not receive any communication of fixing the case.

Glamour Sales Private Ltd., AY 2006-07 3. We have heard both the sides and gone through facts and circumstances of the case. We note that the Ld. CIT(A) has sent the notice to the old address of the assessee and the Ld. AR has fairly conceded the fact that Form 35 has not been rectified by the assessee informing the change of address. We note that the assessee had informed the AO about the change in address. Be that as it may, the fact remains that the Ld. CIT(A) has decided the case ex parte without hearing the assessee, therefore, we are of the considered opinion that appeal should be heard on merits by the First Appellate Authority, therefore, since the impugned order is an ex parte order we set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for fresh adjudication. Therefore, the appeal of assessee is allowed for statistical purpose.

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

Order is pronounced in the open court on 15th March, 2019. Sd/- Sd/- (Dr. A. L. Saini) (A. T. Varkey) Accountant Member Judicial Member Dated: 15th March, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: 1 Appellant – M/s. Glamour Sales Private Limited, C/o, RSVPC & Co., 41A, A. J. C. Bose Road, Suit No. 613, 6th floor, Kolkata-700017. 2 Respondent ITO, Ward-9(2), Kolkata. 3 CIT(A)-16, Kolkata (sent through e-mail)

4 CIT , Kolkata. DR, Kolkata Benches, Kolkata (sent through e-mail) 5

GLAMOUR SALES PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 9(2), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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