PMP EQUIPMENTS PVT. LTD.,KOLKATA vs. ITO, WD-2(1), KOLKATA, KOLKATA

The assessee in the present case is a Company, which is engaged in the business of rendering services relating to mechanical job work. The return of income for the year under consideration was filed by it on 08.09.2007 declaring total income of Rs.39,300/-. In the assessment ./2016 Assessment year: 2007-2008 Page 2 of 3 completed under section 143(3) vide an order dated 24.12.2009, the total income of the assessee was determined by the Assessing Officer at Rs.2,01,835/- after making additions on account of disallowance of professional charges amounting to Rs.1,47,350/- and disallowance of general expenses amounting to Rs.15,185/-.

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices fixing the said appeal for hearing on 06.05.2015, 03.07.2015, 27.07.2015 and 02.12.2015, the ld. CIT(Appeals) presumed that the assesese was not keen to pursue its appeal. He accordingly dismissed the same by his impugned order passed ex parte. Aggrieved by the said order of ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. As pointed out by the ld. counsel for the assessee from the copy of relevant form filed with the Registrar of Companies, there was a change in the address of the assessee-company w.e.f. 01.12.2011. As further pointed out by him from the copy of letter dated 12.01.2012 placed at page no. 17 of the paper book that the said change of address was duly communicated by the assessee-company to the ld. CIT(Appeals). The ld. CIT(Appeals), however, sent various notices of hearing to the old address and since the same were not received by the assessee-company, it could not comply with the same. In my opinion, there was thus a sufficient cause for non-compliance on the part of the assessee to the various notices issued by the ld. CIT(Appeals) fixing the appeal of the assessee-company for hearing on the various dates. In that view of the matter, I set aside the impugned order of the ld. CIT(Appeals) and remit the matter back to him with a direction to dispose of the appeal of the assessee afresh on merit after giving proper and sufficient opportunity of being heard to the assesese. ./2016 Assessment year: 2007-2008 Page 3 of 3