What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to present their case before the CIT(A) due to the change in address and the principle of natural justice.

The assessee's appeal was dismissed ex-parte as no one appeared for them. The assessee claimed they did not receive adequate opportunity from the CIT(A) due to an outdated communication address.

What were the issues?

Whether the assessee was denied a fair opportunity to be heard by the CIT(A) due to an incorrect address on record.

M/S Angelica Shelter Pvt. Ltd. vs ITO | ITAT Kolkata 2018

Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Before: SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM

Hearing: 18/04/2018Pronounced: 25/04/2018

The captioned appeal filed by the Assessee, pertaining to Assessment Year 2012-13, is directed against an order passed by the Ld. Commissioner of Income Tax (Appeals)-5, Kolkata in appeal No.82/CIT(A)- 5/Wd-15(3)/15-16, dated 30.09.2016, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

At the time of hearing, none appeared on behalf of the assessee, in spite of issuance of notice for the hearing,on the address given by the assessee in Form No.36 (Column No.10), and ld DR was present for the respondent Revenue. In the absence of any appearance by the assessee,

Angelica Shelter (P) Ltd. Assessment Year: 2012-13 the appeal is being disposed off ex-parte qua the appellant, after hearing ld DR on merits in terms of Rule 24 of the Income Tax Appellate Tribunal Rules, 1963.

At the outset, we note that assessee has raised Ground Nos.1 & 2 stating that he has not been given adequate opportunity by the ld. CIT(A). Before the ld. CIT(A), the assessee could not plead his case because of change in communication address. We note that in Ground No.2 raised by the assessee, it is stated that in the circumstances where the address of the assessee recorded was not updated due to change in pin code of the assessee. The new address of the assessee are as follows:

Angelica Shelter (P) Ltd. Oasis Flat 4D, 266, Hosainpur Road, Sourth 24-Parganas, Kolkata – 700 107 The old pin code of the assessee was 700108 and updated pin code was 700107. The assessee has submitted the proof of the new address and old address along with form No.36 and grounds of appeals. We note that ld. CIT(A) sent two notices on old address and the same were returned undelivered because of change in communication address of the assessee. Therefore, we are of the view that one more opportunity should be given to the assessee to plead his case before the ld. CIT(A). Hence, considering the principle of natural justice and fair play, we remit the case back to the file of the ld. CIT(A) to adjudicate the issue afresh after giving an opportunity of being heard to the assessee. The ld. DR for the Revenue did not have any objection if the matter is remitted back to the file of Ld. CIT(A). Therefore, we set aside the order of the ld. CIT(A) and restore the issue back to the file of ld. CIT(A) to adjudicate the issue afresh after providing an adequate opportunity of being heard to the assessee. Therefore, we allow this appeal for statistical purposes. Page | 2

Angelica Shelter (P) Ltd. Assessment Year: 2012-13 4. In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 25/04/2018.

M/S ANGELICA SHELTER PVT. LTD.,KOLKATA vs. ITO, WARD-15(3),KOLKATA, KOLKATA

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