GANPATI INDUSTRIAL PVT. LTD.,KOLKATA vs. DCIT, CEN. CIE. 4(2), KOLKATA
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Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA
Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 308/Kol/2024 Assessment Year : 2010-11 Ganpati Industrial Private Limited vs DCIT, Central Circle-4(2), Kolkata PAN: AAACG 9441 Q Appellant Respondent Date of Hearing 30.04.2024 Date of Pronouncement 30.04.2024 For the Assessee Shri Ramesh Kumar Patodia, AR For the Revenue Shri Subhendu Datta, CIT-DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2010-11 is directed against the order dated 19.12.2023 passed by the ld. Commissioner of Income-tax (Appeals), Kolkata-27 [hereinafter referred to as ‘the ‘ld. CIT(A)’].
At the outset, ld. counsel for the assessee stated that the impugned order passed by the ld. CIT(A) is an ex-parte order and no proper notice was served upon the assessee. The ld. AR in order to substantiate its claim stated that e-mail id provided by the assessee in Form No. 35 is sanjay@jekay.com. However, the ld. CIT(A) issued notice to the assessee in another wrong e-mail stating as jekaygroupit@gmail.com and due to this no proper notice was served upon the assessee and the matter was heard ex-parte against the assessee. He, therefore, prayed before bench since assessee did not get any opportunity to file sufficient documents/papers at the time of hearing before the ld. CIT(A). Therefore, interest of justice matter may be remand back to ld. CIT(A) with the direction to heard the matter afresh after affording reasonable opportunity of being heard to the assessee.
2 ITA No. 308/Kol/2024 AY: 2010-11 Ganpati Industrial Pvt. Ltd. 3. On the other hand, ld. DR did not raise any objection to such prayer made by the assessee. We after considering the submissions of both the parties and perusing the material available on record, find that no notice was served on the assessee. Therefore, it is necessary to remand back the matter to the file of ld. CIT(A) with the direction to examine the issue afresh after affording reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.04.2024. Sd/- Sd/-
(Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 30.04.2024 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- Ganpati Industrial Private Limited, NICCO House, 2, Hare Street, Dalhousie, 3rd Floor, Kolkata-700001. 2. Respondent – DCIT, Central Circle-4(2), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order
Assistant Registrar ITAT, Kolkata Benches, Kolkata