Littlestar Projects Pvt. Ltd Vs ITO (ITAT Kolkata)
The case of Littlestar Projects Pvt. Ltd vs. Income Tax Officer (ITO) at the Income Tax Appellate Tribunal (ITAT) Kolkata involves a dispute over the ex parte assessment and subsequent appeal decisions, emphasizing the importance of proper communication and the principles of natural justice. The ITAT Kolkata directed a fresh hearing, stressing that no party should be condemned unheard.
Background
The appellant, Littlestar Projects Pvt. Ltd, challenged the order dated October 19, 2023, issued by the National Faceless Appeal Centre (CIT(A)), which was passed under Section 250 of the Income Tax Act. The primary contention of the appellant was that both the assessment order and the appellate order were passed ex parte, meaning without their representation or hearing.
Key Issues
a. Incomplete and Incorrect Address:
- The appellant’s counsel pointed out that the notices of hearing were sent to an incomplete and incorrect address. The address used was “Littlestar Projects Private Ltd, Chandi Ghosh Road, Tollygunj, Kolkata-700007,” which was incorrect and led to the return of the notices marked ‘not known’.
- The correct address, as per Form 35 filed before the CIT(A), was “Ground Floor, Room No.106, 157, Rabindra Sarani, Burrabazar, Kolkata,” with an email address of [email protected].
b. Non-receipt of Email Notices: The counsel argued that the alleged email notice was never received by the assessee. The email address on record differed from the one mentioned in the return of income and Form 35.
