M/S. Tasty Dairy Specialties Limited, Kanpur V. Deputy Commissioner of Income Tax-4, Kanpur

ITA 1/LKW/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7925 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 01-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 01/LKW/2018 ASSESSMENT YEAR: 2013 - 14 M/S TASTY DAIRY SPECIALITIES LTD. C - 1, UDYOG KUNJ, PINKI SITE V KANPUR V. DY. CIT - 4 KANPUR T AN /PAN : AAACT6936H (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI SWARAN SINGH, C.A. RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 19 0 9 201 8 DATE OF PRONOUNCEMENT: 20 0 9 201 8 O R D E R PER P AR THA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - II, KANPUR DATED 21/11/2017. 2 . THE LD. A.R. OF THE ASSESSEE INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) AND SUBMITTED THAT IT IS AN EX - PART E ORDER AND THE RIGHTS AND THE LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY THE LD. CIT(A). LD. CIT(A) HAS DISMISSED THE APPEAL FOR NON - PROSECUTION BY THE ASSESSEE. LD. A.R. OF THE ASSESSEE PRAYED FOR FINAL OPPORTUNITY TO PRESENT ASSESSEES C ASE ON MERIT BEFORE THE LD. CIT(A). LD. D.R. CONCEDED TO THE REQUEST MADE BY THE LD. A.R. OF THE ASSESSEE. 3 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND WE NOTICE THAT THE ORDER PASSED BY THE LD. CIT(A) IS AN EX - PARTE ORDER. THE LD. CIT(A) HAD AFFORDED TWO OPPORTUNITIES TO THE ITA NO.01/LKW/2018 PAGE 2 OF 2 ASSESSEE, BUT NEITHER ANYBODY APPEARED NOR ANY WRITTEN SUBMISSION HAS BEEN FILED ON BEHALF OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL WITHOUT DEALING WITH THE ISSUES ON MERIT. I T IS ALSO TRUE THAT THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY THE LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE TO DECIDE THE SAME ON MERIT AFTER A FFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER WITH ALL NECESSARY DOCUMENTARY EVIDENCES AND ARGUE THE CASE ON MERITS. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH SEPTEMBER , 201 8 JJ: 1909 COPY FORWARDED TO: 1 . APPELL ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR