ATREYI AGENCIES PRIVATE LIMITED ,PATNA vs. ACIT, CIRCLE - 9, KOLKATA , KOLKATA

This appeal filed by the assessee is directed against the order of Ld. CIT(A)- 15, Kolkata dated 15.02.2016 passed ex-parte dismissing the appeal of the assessee.

The assessee in the present case is a company which filed its return of income for the year under consideration on 28.11.2006 declaring total income of Rs.66,90,105/-. In the assessment completed u/s 143(3) vide an order dated 05.11.2008, the total income of the assessee was determined by the AO is Rs.79,59,018/- after making addition inter alia of Rs.8,68,913/- on account of disallowance of expenses. Against the order passed by the AO u/s 143(3) an appeal was preferred by the assessee before ld.CIT(A) 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, Ld.CIT(A) dismissed the appeal of the assessee vide his appellate order dated 15.02.2016 passed ex-parte. Aggrieved by the order of Ld.CIT(A), the assessee has preferred this appeal before the Tribunal.

We have heard the arguments of both sides and also perused the relevant material available on record. In support of the preliminary issue raised by the assessee in this appeal challenging the impugned order passed by Ld.CIT(A) ex- parte, Ld. Counsel for the assessee has submitted that there was a change in the address of the assessee company and although the same was duly intimated to the office of Ld.CIT(A) on 23.06.2015, the notices of hearing were sent to the old address. He has contended that the assessee did not receive the said notices sent to the old address and such non-receipt of notices resulted in non-appearance of the assessee before Ld.CIT(A). Keeping in view these submission made by the Ld. Counsel for the assessee which is duly supported by the letter dated 23.06.2018 acknowledged by the office of Ld.CIT(A) informing the change in address, we are satisfied that there was a sufficient cause for the non-appearance of the assessee before ld.CIT(A) when its appeal was fixed for hearing. Even Ld. DR has not raised any objection in this regard. We therefore set aside the impugned order passed by ld.CIT(A) ex-parte and remit the mater back to him for disposing of the appeal of the assessee afresh on merit after giving proper and sufficient opportunity of being heard.

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