2019 (10) TMI 1550

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....ome on 25/09/2009, declaring total income of Rs.766/-. The assessment was completed u/s 143(3) r.w.s. 147 of the Act on 28/03/2011, determining total income of the assessee at Rs.68,410/-. Thereafter the ld. CIT, passed an order u/s 263 of the Act, dt. 28/03/2013, wherein, he set aside the assessment order passed u/s 143(3)/147 of the Act on 28/03/2011, to the file of the Assessing Officer for fresh adjudication, in accordance with law. While doing so, he issued certain directions to the Assessing Officer, as to the manner in which ha to conduct enquiries in the fresh assessment proceedings. 3. Aggrieved the assessee is in appeal before us. 4. Though, there are a number of issues raised in this appeal, in Ground No.1, the assessee submits....

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....10 were filed to demonstrate that the changed address of the company was mentioned in the new return of income. He argues that non service of notice u/s 263 of the Act, makes the order unsustainable in law. 5. We have heard rival contentions. On careful consideration of the facts and circumstances of the case, perusal of the papers on record, orders of the authorities below as well as case law cited, we hold as follows:- 6. The assessee company changed its address four times. The ld. Counsel for the assessee filed a chart giving the sequence in which the assessee company had changed the address of the registered office of the company and how it was intimated. The chart is extracted for ready reference:- SI. No. Registered Office Address....

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.... Floor Room No. 109, P.S. Hare Street Kolkata - 700 001. We also find that the assessee has filed his return of income for the Assessment Year 2010-11 on 05/10/2010, for the Assessment Year 2011-12 on 23/02/2012 and for the Assessment Year 2012-13 on 30/02/2013, mentioning the address of the assessee company in the Income tax return as 5/4, Clive Row, 4th Floor Room No. 109, P.S. Hare Street Kolkata - 700 001. Though, the assessee claims that the registered office of the assessee company shifted from this address on 13/12/2010 to 7D, Nellie Sengupta Sarani, 2nd Floor, P.S.- New Market, Kolkata - 700 001, on 01/10/2011 to 55, Shantinagar, Flat No. 2A, 1st Floor, P.S. -Regent Park, Kolkata - 700 040 and thereafter to Kamalalaya Centre, Room N....

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....nfine himself to terms of notice and foreclosing consideration of any other issue or question of fact; Commissioner is free to exercise his jurisdiction on consideration of all relevant facts, provided an opportunity of hearing is afforded to assessee to contest facts on basis of which he had exercised revisional jurisdiction" 7. Thus, in our view of the above discussion the non-service of notice u/s 263 of the Act does not in this case render the order passed u/s 263 of the Act, bad in law. We now see whether there was violation of principles of natural justice can be cured by setting aside the matter to the file of the ld. CIT(A) with a direction to give the assessee company a fresh opportunity of being heard. 7.1. The ld. Counsel for t....

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....e High Court or the Supreme Court. Explanation.- In computing the period of limitation for the purposes of sub- section (2), the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded." 8. Thus, we set aside the matter to the file of the ld. CIT with a direction to afford an opportunity to the assessee and pass a fresh order, in accordance with law. 9. The decision in the case of M/s. Brolly Dealcom LLP vs. ITO in ITA No. 1543/Kol/2013 Assessment Year 2008-09, order dt. 01/02/2019, relied upon by the assessee, is not applicable on facts as the notice in question was ....