Kalyanji Mishra, Varanasi V. ITO, Range - III(1), Varanasi

ITA 103/VNS/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8012 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT ITA No.103/VNS/2019 Assessment Year: 2009-10 Shri Kalyanji Mishra Bharhuhana Civil Lines Road Sadar, Varanasi v. The ITO Range III(1) Varanasi TAN/PAN:AXHPM4815B (Appellant) (Respondent) Appellant by: Shri Praveen Godbole, C.A. Respondent by: Shri Ajay Kumar, D.R. Date of hearing: 11 11 2021 Date of pronouncement: 22 11 2021 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), Varanasi, dated 14.9.2018, for assessment years 2009- 10. 2. By virtue of the impugned order, the ld. CIT(A) has dismissed the assessee’s appeal for non-prosecution, observing that the assessee is not interested in prosecuting the appeal. The ld. CIT(A) had issued three notices, dated 7.4.2017, 20.8.2018 and 30.8.2018, fixing the dates of hearing on 25.4.2017, 27.8.2018 and respectively and passed the order on 13.9.2018, dismissing the appeal qua the assessee. But, it is not clear from his order whether notice of hearing was ever served upon the assessee. Such service of notices has, however, been disputed by the assessee. 3. Heard. I find that the CIT(A) has dismissed the appeal without providing proper opportunity to the assessee. Moreover, he has not decided the appeal after discussing in detail, his reasons for agreeing with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to ITA No.73/VNS/2018Page 2 of 2 the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.) and ‘Ms. Swati Pawa vs. Dy. CIT’, 175 ITD 622 (Del)] and incumbent on the ld. CIT(A) to decide an appeal on merit even in the absence of any representation before them. 4. In view of the above, the matter is remitted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 5. In the result, for statistical purposes, the appeal is treated as allowed. Order pronounced in the open Court on 22/11/2021. Sd/- [A. D. JAIN] VICE PRESIDENT DATED:22/11/2021 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar