What did the Tribunal hold?

The Tribunal found that the notices were indeed served at the old address, even though the new address was known. Therefore, in the interest of justice, the case was remanded to the CIT(A) for fresh adjudication.

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee claimed that notices were served at an old address, despite the AO and CIT(A) being aware of the new address.

What were the issues?

The key issue was whether the CIT(A) was justified in passing an ex-parte order when the notices were served at an incorrect address, despite the correct address being known to the authorities.

Duco Commercials Pvt. Ltd. vs ITO | ITAT Kolkata 2017

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

ORDER Shri S.S.Viswanethra Ravi, JM:

This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), I, Kolkata dt. 20-10-2014 for the A.Y 2005-06.

The only issue is to be decided as to whether the CIT-A is justified in passing ex prate order in the facts and circumstances of the case.

The ld.AR of the assessee submits that the CIT-A ordered the AO to issue notice to the assessee and the AO submitted that the notice was served through affixture by the Inspector. He also submits that the service of notice through affixture was effected on old address at 308, Central Plaza, 2/6 Sarat Bose Road, Kolkata-20. But, the assessee changed its address to 17, Harish Mukherjee Road, Kolkata-25. The said new address was in the knowledge of the AO and the CIT-A and referred relevant column in assessment order and Form No.35 and prayed to remand the issue(s) to the file of the CIT- A for his fresh adjudication. On the other hand, the ld.DR did not controvert the same.

Heard rival submissions and perused the material available on record. We find that the ld.AR has rightly pointed out that the new address was in the knowledge of the AO and the CIT-A as it is clearly reflected in the assessment order and Form No. 35. But, however, the CIT-A issued notice through the AO and the AO affixture the same on old address. Therefore, taking into consideration the submissions of the ld.AR and the ld.DR and in the interest of justice, we deem it fit and proper to remand the issue(s) to the file of the CIT-A for his fresh adjudication. The assessee shall be at liberty to file requisite evidences, if any, to substantiate its claim. The grounds raised by the assessee are allowed for statistical purpose.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 15-09-2017

DUCO COMMERCIALS PVT. LTD.,KOLKATA vs. ITO, WD-3(3), KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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