M/S. LITTLESTAR PROJECTS PRIVATE LIMITED. ,UDITNAGAR vs. ITO, WARD-10(3), KOLKATA. , KOLKATA

At the outset, the ld. counsel for the assessee invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order passed by the CIT(A). The ld. counsel has also invited our attention to the assessment order to submit that the same is also an ex parte order passed by the Assessing Officer u/s 144 of the Act. The ld. counsel has further invited our attention to the opening lines of the assessment order, wherein, it has been mentioned that the notices of Assessment Year: 2014-15 M/s Littlestar Projects Pvt. Ltd hearing were issued to the assessee through registered post as well as through email. That the letter sent to the assessee through registered post got returned with postal comment ‘not known’. However, there was no response to notice sent through email. The ld. counsel invited our attention to the address mentioned in the assessment order, which is as ‘Littlestar Projects Private Ltd, Chandi Ghosh Road, Tollygunj, Kolkata-700007’. The ld. counsel in this respect has submitted that firstly the address mentioned in the assessment order was incomplete address. Further that the address mentioned in the assessment order otherwise was a wrong address. That because of the aforesaid facts, the notices sent through registered post were not served upon the assessee. The ld. counsel has further submitted that even the alleged email sent to the assessee has never come to the notice of the assessee. The ld. counsel has further invited our attention to Form 35 filed before the CIT(A), wherein, the address of the assessee has been mentioned as Littlestar Projects Private Limited, Ground Floor, Room No.106, 157, Rabindra Sarani, Burrabazar, Kolkata and the email of the assessee has been mentioned as cs.sjain.assoc@gmail.com. It is to be noted that the email address mentioned in the return of income is different to that has been mentioned in appeal Form 35 before the CIT(A). The ld. counsel has further invited our attention to the impugned order of the CIT(A), wherein, the address of the assessee is same as that has been mentioned in the assessment order. The ld. CIT(A) failed to take notice of the address and email-id mentioned in the appeal opening form i.e. Form No.35.

A perusal of the Form No.36 filed before this Tribunal shows that the appellant/assessee has further changed its address, which is mentioned as Shop No.C-12, F/F, Seth Deokaran Dass Commercial Complex, Kachery Road, Unit No.36, Uditnagar, Rourkela Town, Assessment Year: 2014-15 M/s Littlestar Projects Pvt. Ltd