GIRDHARILAL BHARTIA,MUMBAI vs. ITO, WARD 44(1), KOLKATA, KOLKATA

The captioned appeal filed by the assessee, pertaining to assessment year 2011-12, is directed against the order passed by the ld. Commissioner of Income Tax (Appeals)-13, Kolkata, in Appeal No.487/CIT(A)-13/2014-15/Kol, dated 08.03.2016, which in turn arises out of an order passed by the AO u/s.147/143(3) of the Income Tax Act 1961, (hereinafter referred to as the ‘Act’) dated 29.03.2014.

At the outset, the ld. Counsel for the assessee has submitted that ld. CIT(A) passed an ex parte order stating that the notices, which were sent to the assessee had been returned back by the postal Girdharilal Bhartia Assessment Year: 2011-12 authorities. The Ld. Counsel submitted that the assessee did not get the notices from ld. CIT(A), because of change in the communication address. The communication address mentioned in the order of the ld. CIT(A) was as follows: Girdharilal Bhartiya C/o. Ghanshyam International 158, J. L. Bajaj Street Keshoram Katra Kolkata – 700 007. Whereas new address of communication stated by the assessee in Form No.36 reads as under: Girdharilal Bhartiya 126, N. M. Joshi Marg, Mathurdas Mill Compound, C D House, Lower Parel (West) Mumbai – 400013. Due to change of communication address, the assessee did not get any notice of hearing from the ld. CIT(A). Therefore, he could not attend the hearing. The Ld. CIT(A) passed the ex parte order stating the following: “3. In this case notice u/s.250 of the I.T Act, 1961 was sent to the appellant fixing hearing on 06.08.2015, 07.12.2015, 15.01.2016 & 23.02.2016. However, there was no compliance on the part of the appellant. These notices sent by Registered Post but have been returned back by the postal authorities. Further, the appellant has not intimated any new address. In light of these facts the appeal is decided ex parte.” 4. Perusal of grounds of appeal shows that the stand taken by the appellants are already considered by the Assessing Officer. The appellant has not brought on record any material in support of his contention. Therefore, after careful perusal of the assessment order, I am of the view that the Assessing Officer has correctly made addition and I confirm the order of the Assessing Officer. Hence, all the grounds of appeal are dismissed.” Page | 2