RADHIKA ELECTROCAST PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA, KOLKATA

This is an appeal filed by the assessee against the order of Ld. CIT(A)-1, Kolkata dated 13.01.2017 for AY 2012-13.

At the outset itself, Ld. Counsel for the assessee invited our attention to the fact that the impugned order of the Ld. CIT(A) is an ex parte order as well as the order of AO is also an ex parte order wherein the AO has passed best judgment assessment u/s. 144 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). According to Ld. Counsel for the assessee, the address of the assessee had changed after the appeal was filed before the Ld. CIT(A), therefore, notice could not be received by the assessee. According to him, the address has been changed from M/s. Radhika Electrocast Pvt. Ltd., 20B, Abdul Hamid Street, Kolkata-69 which is mentioned in cause title of the impugned order has been changed to M/s. Radhika Electrocast Pvt. Ltd., 4, Clive Row, 4th floor, R. No. 408, Mukti Chambers, Kolkata-700 001. Since the assessee has not been received notice it could not appear before the authorities below and so was not able to represent its case before the authorities below. Therefore, the Radhika Electrocast Pvt. Ltd. AY 2012-13 Ld. AR prayed that matter may be remanded back to the file of the AO for de novo assessment. 3. We take note that no adjournment application has been given by the Ld. Sr. DR and none appeared on behalf of the revenue. We take note that the assessment order has been passed u/s. 144 of the Act wherein AO has taken note that the notice could not be served on the assessee and the Postal authorities has returned the notice stating “Not Known” and the Ld. CIT(A) has also decided the matter ex parte since no one appeared on behalf of the assessee. We note that the assessee has changed the address so the assessee was not in receipt of the notice in respect to appeal proceedings before the Ld. CIT(A). Since the assessee could not plead its case before the authorities below, we are inclined to set aside the impugned order and remand the matter back to the file of the AO for fresh adjudication. Needless to say, sufficient opportunity should be granted to the assessee. We also direct the assessee to cooperate in the assessment proceedings before the AO. With this observation, the appeal of assessee is allowed for statistical purposes. 4. In the result, appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 24.05.2017. Sd/- Sd/- (J. Sudhakar Reddy) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 24th May, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – Radhika Electrocast Pvt. Ltd., 4, Clive Row, 4th Floor, R. No. 1. 408, Mukti Chambers, Kolkata-700 001. Respondent – ITO, Ward-3(2), Kolkata. 2 3. The CIT(A), Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata /True Copy, By order,