RAJ PAL GUPTA,KOLKATA vs. ITO, WARD 47(1) KOLKATA, KOLKATA

The appeal filed by the assessee is against the order of Ld. CIT(A)-14, Kolkata dated 24.08.2016 for AY 2008-09. 2. The sole ground involved in this appeal of assessee is against the order of Ld. CIT(A) confirming the addition of Rs.66,25,071/- on account of undisclosed sales and other additions of Rs. 5,38,290/-. For which, the assessee has raised the following grounds of appeal: “1. That the order of the Ld. CIT(A) confirming the additions and/or disallowances made by Learned assessing officer is contrary to the law and facts of the case.

2. That the order of the Ld. CIT(A) is bad in law as no proper opportunity of being heard was provided to the appellant which is against the principles of natural justice.

3. That the order of Ld. CIT (A) confirming the addition of Rs.66,25,071/- made by the Ld. AO on account of undisclosed sales and other additions of Rs.5,38,290/- are bad in law.”

3. At the outset, it is noted that the impugned order of Ld. CIT(A) is an ex parte order. The Ld. AR Shri Somdutta Samadder, Advocate drew our attention to the affidavit filed by the assessee wherein it has been stated that the assessee was not in receipt of the notice sent by the Ld. CIT (A) because there was a change in postal address of the assessee. The Ld. AR undertakes to appear diligently before the Ld. CIT (A) if one more chance is given to him. We note from the averments of the affidavit that the assessee did not receive the notice sent by the Ld. CIT (A) because of change in address. In the Form 36 the changed Raj Pal Gupta., AY- 2008-09 address is shown as 181, Dharamtolla Street, Salkia, Howrach-711 106. We note that the assessee’s address as shown in the impugned order of Ld. CIT (A) as 127, N. S. Road, Kolkata-700 001 which according to Ld. AR was the old address. Since the assessee did not receive the notice he could not attend the hearing before the Ld. CIT(A). For the ends of justice, we are inclined to set aside the order of the Ld. CIT (A) and remand the matter back to his file to decide the appeal on merits after hearing the assessee/Ld. AR. It has been undertaken before us that the assessee will cooperate diligently in the appellate proceedings. With the aforesaid observations, we remand the matter back to the file of the Ld. CIT(A). Appeal of assessee is allowed for statistical purposes.

4. In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 26th April, 2018. Sd/- Sd/- (Dr. A. L. Saini) (Aby. T. Varkey) Accountant Member Judicial Member Dated :26th April, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – Shri Raj pal Gupta, 181, Dharamtola Street, Salkia, Howrah-

1. 1. 711 106. Respondent – ITO, Ward-47(1), Kolkata. 2 The CIT(A), Kolkata 3.

4. CIT , 5. DR, ITAT, Kolkata. /True Copy, By order,

Senior Pvt. Secy.