What did the Tribunal hold?

The Tribunal found that the assessee did not receive the notices, despite the CIT(A) sending them to the provided address. In the interest of justice, the Tribunal decided to remand the issue back to the CIT(A) for fresh consideration.

The assessee appealed an ex parte order passed by the CIT(A). The assessee claimed to have not received any notices from the CIT(A), supported by an affidavit. The revenue contended that notices were sent to the assessee's given address.

What were the issues?

Whether the ex parte order passed by the CIT(A) is valid when the assessee claims non-receipt of notices. The primary issue was the procedural fairness of the CIT(A)'s order.

Sri Samir Kumar Bhattacharya vs ACIT | ITAT Kolkata 2017

Income Tax Appellate Tribunal, ‘D’BENCH,

Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

This appeal by the assessee is against the order dt: 14-07- 2016 passed by the Commissioner of Income Tax (Appeals), 6, Kolkata for the assessment year 2010-11.

In this appeal the assessee has raised two grounds, amongst which, ground no.1 relates to questioning the order of the CIT-A in passing the order ex parte. Therefore, with the consent of both the parties, we proceed to hear the ground no.1 as preliminary issue.

The ld.AR submits that the assessee did not receive any of the notices as mentioned by the CIT-A in his impugned order IT A No. 2126/Kol/16 Samir Kr. Bhattacharya 1 and placed on record an affidavit deposed by the assessee asserting the same. The ld.AR argued that the in view of the non receipt of any of the notices and the order ex parte passed thereon is bad under law and urged to remand the issue to the CIT-A for his consideration.

The ld.DR has objected to the same and invited our attention to para-3 of the impugned order and argued that the CIT-A issued notices to the address as mentioned by the assessee and no compliances were made. The ld.DR supported the orders of AO and CIT-A.

Heard rival submissions and perused the record. We find that the CIT-A issued notices to assessee, but, however, the assessee did not receive any of the notices in support of which, the assessee filed an affidavit deposing the same. In view of the same, we deem it and proper in the interest of justice to remand the issue to the file of CIT-A for his fresh consideration. Accordingly, ground no. 1 is answered in favour of assessee and therefore, ground no. 2 requires no adjudication.

In the result, the appeal of the assessee is allowed for statistical purposes. ORDER PRONOUNCED IN OPEN COURT ON 29/03/2017 Sd/- Sd/- Waseem Ahmed S.S. Viswanethra Ravi Accountant Member Judicial Member Dated 29 -03-2017 IT A No. 2126/Kol/16 Samir Kr. Bhattacharya 2

*PP/SPS: Copy of the order forwarded to:

The Appellant/Assessee: Sri Samir Kumar Bhattacharya C/o V.N Purohit & Co., Chartered Accountants, Diamond Chambers, Unit III, 4th Floor. Suit No.4G

4 Chowringhee Lane, Kolkata-700 001.

2 The Respondent/Department: The Assistant Commissioner of Income Tax,

Circle-23, Aaykar Bhawan, G.T Road, Khadina More, P.O Chinsurah (Hooghly) 712101.

3 The CIT(A)

The CIT 4. DR, Kolkata Bench 5.

SRI SAMIR KUMAR BHATTACHARYA,KOLKATA vs. ACIT, CIRCLE-23, HOOGHLY, HOOGHLY

What did the Tribunal hold?

What were the facts?

What were the issues?

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