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

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.