What did the Tribunal hold?

The Tribunal found that the assessee had informed the CIT(A) of the address change, but the CIT(A)'s order reflected the old address. Therefore, in the interest of justice, the matter was remanded for fresh consideration.

The assessee's appeal was filed against the CIT(A)'s order for AY 2008-09. The assessee contended that the CIT(A) dismissed their grounds of appeal ex-parte without proper notice due to a change in address.

What were the issues?

Whether an ex-parte order passed by the CIT(A) is valid when the assessee had informed of an address change but was not served notice at the new address.

Rahee Infratech Limited (Formerly… vs ACIT | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

Hearing: 13.12.2018Pronounced: 16.01.2019

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

This appeal filed by the assessee against the order dated 18.04.2017 passed by CIT(A)-2, Kolkata u/s 143(3) of the Income Tax Act, 1961 (in short “Act”) for AY 2008-09.

The assessee raised two grounds amongst which Ground No.1A raised by the assessee challenging the action of the CIT(A) in dismissing the grounds of appeal

ex-parte of the assessee is taken up as preliminary issue.

3. Heard both parties and perused the material available on record. Ld.AR filed brief submissions before us and pointed out at para 4 that the assessee changed his address from 45, Shakespeare Sarani, Kolkata- 700071 and same has been informed to the CIT(A) by way of a petition dated 17.11.2014 which is placed at page 133 of the Paper Book. Ld.AR argued that no notice was served to the assessee and the ex-parte order passed by the CIT(A) is bad in law and needs to be set aside. We find that the petition dated 17.11.2014 placed at page No.133 of the Paper Book which clearly shows the fact of change of address was informed and is on the record of CIT(A). But, however, We find the address of the assessee is reflected in the order of CIT(A) is that of old address. Therefore, Taking into consideration the said facts and the submissions of Ld.DR & Ld.AR 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 assessee is liberty to file evidences, if any, in support of its contention. 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 16.01.2019.

Sd/- Sd/- (A.L.SAINI) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ Date:-16.01.2019 *Amit Kumar* Copy forwarded to:

1. 1. Appellant- Rahee Infratech Ltd. (formerly known as Rahee Industries Ltd.), Flat-1C, 1st Floor, 4, Ho Chi Minh Sarani, Kolkata-700071.

2. Respondent- ACIT, Circle-8(1), P-7, Chowringhee Square, Kolkata- 700069.

3. CIT-Kolkata 4. CIT(Appeals)-Kolkata 5. DR: ITAT -Kolkata Benches

RAHEE INFRATECH LIMITED (FORMERLY KNOWN AS RAHEE INDUSTRIES LTD.),KOLKATA vs. ACIT, CIRCLE - 8(1), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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