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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Per Shri A.T.Varkey, JM
This appeal preferred by the assessee is against the order of the Ld. CIT(A)-3, Kolkata dated 05.09.2017 for assessment year 2010-11.
At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(A) has passed an ex parte. Hence, according to Ld. AR, there is per se violation of natural justice and, therefore, he urged before the Bench to set aside the ex parte order of the Ld. CIT(A) and restore the matter to his file for fresh adjudication of the appeal.
After hearing both the sides and on perusal of the order of Ld. CIT (A) we find that the Ld. CIT(A) has passed an ex parte order and a perusal of the impugned order reveals that the appeal was fixed for hearing on two dates i.e. on 10.08.2017 and 21.08.2017. However, the notice informing the date of hearing was returned by the Postal Authority with remark “Not found”.
According to Ld. AR, the assessee company did not receive any notice intimating hearing of appeal. According to him, the question of notice being returned by postal
M/s. Suryamani Financing Co. Ltd., AY 2010-11 authorities does not arise because the assessee company’s address has not changed. The Ld. AR drew our attention to the Company Master Data from which we note that the assessee company’s address is “5, Russell Street, 1st floor, Kolkata, W.B. 700 071” which is the same address as revealed from the caption of the impugned order. So, we find force in the contention of the Ld. AR that in case the notice was issued, then the notice could not have been returned with endorsement “not found.” In such a scenario, we find that there is a violation of Natural Justice and, therefore, the impugned ex parte order of Ld. CIT(A) is set aside and the appeal is remanded back to the file of the Ld. CIT(A) to pass the order afresh, according to law, after affording reasonable opportunity of being heard to the assessee.
In the result, appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court on 22nd June, 2018. Sd/- sd/- (M. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member
Dated :22nd June, 2018 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. Suryamani Financing Company Ltd., C/o Mr. Manoj Kataruka, P-599, Keyatalla Road, Kolkata-700 029. Respondent – ITO, Ward-8(4), Kolkata. 2 3. The CIT(A) - 3, Kolkata. (sent through e-mail)