BHAGYALAXMI MANSION PVT LTD.,KOLKATA vs. ITO, WARD 9(2), KOLKATA, KOLKATA

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ITA 778/KOL/2017Status: DisposedITAT Kolkata27 April 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to present its case before the CIT(A) based on the principles of natural justice. The case was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee did not receive the notice of hearing from the CIT(A) due to a change in its communication address. The notices were sent to the old address and returned undelivered.

What were the issues?

Whether the assessee was denied a fair hearing due to non-receipt of notices. Whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Before: SHRI S. S. VISWANETHRA RAVI, JM & DR. A.L. SAINI, AM

For Appellant: Shri Subash Agarwal, Advocate
Hearing: 23/04/2018Pronounced: 27/04/2018

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)-16, Kolkata in appeal No.729/CIT(A)-16/W-9(2)/2015-16, dated 22.03.2017, 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’).

2.

At the outset, the ld. counsel for the assessee stated that the assessee could not receive the notice of hearing because of change in communication address and hence, the assessee could not plead his case before the ld. CIT(A). The assessee company previously registered his address to the ld. CIT as follows:

Bhagyalaxmi Mansion Pvt. Ltd. Assessment Year: 2012-13 35, Ganesh Chandra Avenue, 1st Floor, Hare Street, Kolkata – 700 013, West Bengal. The new office address of the assessee company is as follows:

45/D, S.N. Roy Road, Ground Floor, Behala, Kolkata – 700 038.

3.

The assessee has submitted the proof of the new address before the Bench. We note that ld. CIT(A) sent 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.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 27/04/2018.

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