Creativity Management Services Pvt. Ltd. v. Assistant Commissioner of Income-tax, Circle-42, Murshidabad
[Citation -2019-LL-0906-46]
| Citation | 2019-LL-0906-46 |
|---|---|
| Appellant Name | Creativity Management Services Pvt. Ltd. |
| Respondent Name | Assistant Commissioner of Income-tax, Circle-42, Murshidabad |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 06/09/2019 |
| Assessment Year | 2014-15 |
| Judgment | View Judgment |
| Keyword Tags | ex-parte order |
| Bot Summary: | CIT, Sr. DR ORDER This appeal preferred by the assessee is against the order of the Ld. CIT(A)-12, Kolkata dated 25.02.2019 for AY 2014-15. At the outset itself, the Ld. Counsel for the assessee drew our attention to the fact that the impugned order of the Ld. CIT(A) is an ex parte order. According to him, the Ld. CIT(A) had issued three notices which could not be served upon the assessee since the assessee s address had changed to a new address which has been given in Form 36 which is as under: 71, Jessore Road, BLD Bagan, 2nd Floor, Kolkata, West Bengal-700 028 and not the address which is given in the cause title of the Ld. CIT(A) s order. According to Ld. Counsel the assessee received e-mail which was sent on 21.01.2019 fixing the date of hearing on 19.02.2019 and according to Ld. Counsel for the assessee, the assessee promptly applied for adjournment on-line which has not been taken note by the Ld. CIT(A) and he passed the ex parte order without going into the merits of the case. Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the Ld. CIT(A) I am inclined to set aside the order 2 ITA No. 697/Kol/2019 Creativity Management Services pvt. Ltd., AY- 2014-15 of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication on merits after hearing the assessee. The assessee is directed to file the details of the change of address in the office of the Ld. CIT(A). |