M/S. Swarn Cars Private Limited, Kanpur V. Assistant Commissioner of Income Tax-5, Kanpur

ITA 08/LKW/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8887 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 05-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J S MINHAS
• Assessee Lawyers: P K KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 07 & 08/LKW/2018 ASSESSMENT YEAR: 2013 - 14 M/S SWARN CARS PVT. LTD. 109/362, G.T. R OAD KANPUR V. ACIT - 5 KANPUR T AN /PAN : AAJCS0790F (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI P. K. KAPOOR, C.A. RESPONDENT BY: SHRI J.S. MINHAS, CIT (DR) DATE OF HEARING: 25 0 9 201 8 DATE OF PRONOUNCEMENT: 28 0 9 201 8 O R D E R PER P ARTHA SARATHI C HAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATE FROM SEPARATE ORDERS PASSED BY THE LD. CIT(A) II, KANPUR DATED 12/10/2017 AS PER GROUNDS OF APPEAL ON RECORD. 2 . THE LD. A.R. OF THE ASSESSEE AT THE OUTSET APPRISED THE BENCH THAT IN BOTH THE YE ARS LD. CIT(A) HAS DISMISSED THE APPEALS BY PASSING EX - PARTE ORDERS FOR NON - PROSECUTION OF THE CASES OF THE ASSESSEE. LD. A.R. OF THE ASSESSEE SUBMITTED THAT THOUGH OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE, THEY WERE PREVENTED F OR THE REASONS BEYOND TH EIR CONTROL AND, THEREFORE, NOBODY COULD APPEAR ON THEIR BEHALF ON THE GIVEN DATES OF HEARING BEFORE THE LD. CIT(A) , WHICH HAS RESULTED IN DISMISSAL OF APPEALS B Y THE FIRST APPELLATE AUTHORITY. LD. A.R. OF THE ASSESSEE PRAYED FOR A FINAL OPPORTUNITY SO TH AT THEY CAN ARGUE THEIR CASE ON MERIT BEFORE THE LD. CIT(A). 3 . THE LD. D.R. VEHEMENTLY SUBMITTED THAT REASONABLE OPPORTUNITY WAS GIVEN TO THE ASSESSEE AND THERE HAD BEEN NO COMPLIANCE AND , ITA NO.07 & 08/LKW/2018 PAGE 2 OF 3 THEREFORE , IT IS EVIDENT FROM RECORD THAT ASSESSEE HAS JUST FILED APP EAL BUT IS NOT INTERESTED IN PROSECUTING THE SAME AND, THEREFORE, ANOTHER CHANCE SHOULD NOT BE GIVEN. 4 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND IT IS EVIDENT THAT FOR BOTH THE YEARS ORDER S PASSED BY THE LD. CIT(A) ARE EX - PARTE ORD ERS WHEREIN THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON ON MERITS. THE GROUND FOR DISMISSAL WAS FOR NON - PROSECUTION OF THE CASE. GIVEN THE FACT THAT INCOME TAX LAWS ARE WITHIN THE PURVIEW OF WELFARE LEGISLATION ENSHRINED WITHIN T HE DIRECTIVE PRINCIPLES OF STATE POLICY IN THE CONSTITUTION OF INDIA, THEREFORE, UPHOLDING THE SPIRIT OF ARTICLE 323B OF THE CONSTITUTION OF INDIA AND IN THE INTEREST OF JUSTICE , WE FIND IT DEEM AND PROPER TO PROVIDE A FINAL OPPORTUNITY TO THE ASSESSEE TO PRESENT THEIR CASE ON MERITS BEFORE THE LD. CIT(A) AND, THEREFORE, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) FOR BOTH THE YEARS AND REMIT THEM BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO TH E ASSESSEE , AND AT THE SAME TIME WE DIRECT THE ASSESSEE TO PRESENT THEMSELVES BEFORE THE FIRST APPELLATE AUTHORITY WITH NECESSARY DOCUMENTARY EVIDENCES TO ARGUE THEIR CASE ON MERITS AND IF THE MATTER AGAIN TRAVELS TO US FOR NON - COMPLIANCE ON BEHALF OF THE ASSESSEE , THE LAW SHALL BE BOUND TO TAKE ITS OWN COURSE. SERVICE OF NOTICE IS DISPENSABLE . WITH THESE OBSERVATIONS, WE ALLOW BOTH THE APPEALS OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH SEPTEMBER , 201 8 JJ: 2509 ITA NO.07 & 08/LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR