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Income Tax Appellate Tribunal, BENCH “SMC”, KOLKATA
Before: Hon’ble Shri N.V.Vasudevan, JM]
This is an appeal by the assessee against the order dated 22.02.2013 of CIT(A)-VIII, Kolkata relating to A.Y.2007-08.
Grounds of appeal
raised by the assessee read as follows :- “1. That C.I.T.(A) has erred in passing his appellate order dt. 22-02-13 without giving proper and reasonable opportunity of being heard.
2. That without prejudice to above ground in any manner, the CIT(A) has further erred in rejecting grounds No.1 and 1 simple relying on order of A.O.
3. That the assessee craves leave to add, to amend or modify above ground (s) or to add further ground (s) on or before the hearing of the appeal.”
The Assessee is a company. The assessee is engaged in the business of export of leather. For A.Y.2007-08 return of income was filed declaring total income at Rs.Nil. Assessment was completed by the AO vide order dated 30.11.2009 determining the total income of the assessee at Rs.2,10,878/-,
Aggrieved by the addition made by AO assessee preferred an appeal before CIT(A).
M/s. Sattik Exports Pvt. Ltd. A.Yr.2007-08 5. According to CIT(A) the hearing notices dated 20.06.2012, 12.02.2013 for the hearing on 05.07.2012 and 21.02.2013 were sent by speed post and they were returned unserved. The hearing notice dated 12.02.2013 was sent which was returned with the remark ‘left’ . In the circumstances CIT(A) proceeded to decide the appeal ex-parte and ultimately dismissed the appeal of assessee.
Aggrieved by the order of CIT(A) assessee is in appeal before the Tribunal.
The learned counsel for the assessee brought to our notice that as early as on 08.03.2012 he had intimated the office of CIT(A) that the address as given in Form No.35 namely the address of the counsel has since been changed and future correspondences should be addressed to the new address. This letter was served in the office of CIT(A) only on 14.03.2013. It is seen from the record that the address of the authorized counsel has since undergone a change from 32B, G.C.Avenue, Kolkata-13 to 4, Chowringhee Lane, Kolkata. The letter of the Authorised Representative for the assessee dated 24.01.2013 clearly mentions the new address. In the given facts and circumstances I am of the view that the assessee has not been given adequate opportunity of being heard by CIT(A). I, therefore, set aside the order of CIT(A) and remand the issues raised by the assessee before CIT(A) for fresh consideration by the CIT(A), after providing adequate opportunity of being heard before deciding the issue afresh.
In the result the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the court on 15.01.2016.
Sd/-[ [N.V.Vasudevan] Judicial Member Date:.15.01.2016. R.G.(.P.S.) M/s. Sattik Exports Pvt. Ltd. A.Yr.2007-08 Copy of the order forwarded to:
Sattik Exports Pvt. Ltd., C/o V.N.Purohit & Co., Chartered Accountants, Diamond Chambers, Unit-III, 4th Floor, Suit No.4G, 4, Chowringhee Lane, Kolkata-700016.