SATTIK EXPORTS PVT LTD,KOLKATA vs. D.C.I.T CIR - 9,KOLKATA, KOLKATA

Grounds of 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).

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.