M/s. Basti Dugdh Utpadak Sahkari Sangh Ltd., Basti V. Asstt. Commissioner of Income Tax--II , Kanpur

ITA 105/LKW/2013

• Counselvise Citation: 10523714 RSA 2013
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-03-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNIT KUMAR
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO. 105/LKW/2013 ASSESSMENT YEAR: 2009 - 10 M/S BASTI DUGDH UTPADAK SAHKARI SANGH LTD. INDUSTRIAL ESTATE BASTI V. CIT - II LUCKNOW T AN /PAN : AAAAB3047P (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. P. K. KAPOOR, C.A. RESPONDENT BY: SHRI. PUNIT KUMAR, D.R. DATE OF HEARING: 23 03 201 5 DATE OF PRONOUNCEMENT: 26 0 3 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS:- THE APPELLATE ORDER IS CONTRARY TO LAW & FACTS. THAT THE COMMISSIONER OF INCOME TAX APPEAL HAS ERRE D IN PASSING THE APPELLATE ORDER U/S 154. THE APPEAL WAS FILED AGAINST THE INTIMATION ORDER U /S 143(1). THAT THE NOTICE FOR HEARING OF APPEAL WAS ALSO BEIN G ISSUED AGAINST THE ORDER U/S 143(1) 09/10 THAT THE GROUNDS OF APPEAL THAT THE STATUS OF THE S OCIETY IS CO- OPERATIVE SOCIETY. THE INCOME OF WHICH IS EXEMPT U/ S 80P AND ALSO SET OF OF LOSSES HAS NOT BEEN ALLOWED. :-2-: THE APPELLANT IS BEING ASSESSED TO TAX IN THE STATU S OF CO- OPERATIVE SOCIETY SINCE ITS INCEPTION THAT THE APPELLANT HAS NOT BEEN PROVIDED OPPORTUNIT Y OR HEARD WHEN HE HAS REQUESTED TO PROVIDE ON OPPORTUNITY OF BEING HEARD. THAT THE APPELLANT STATUS MAY KINDLY BE TREATED AS CO-OPERATIVE SOCIETY THAT THE APPELLANT BE ALLOWED TO SET OFF THE LOSSES OF EARLIER YEARS. THAT THE DEDUCTION U/S 80P BE ALLOWED. THAT THE SOCIETY CRAVES TO AMOUNT ALTER, ADD ANY GR OUNDS OF APPEAL. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR T HE ASSESSEE HAS INVITED OUR ATTENTION TO THE FACT THAT THE LD. CIT( A) HAS DECIDED THE APPEAL EX-PARTE WITHOUT AFFORDING OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. IT WAS FURTHER CONTENDED THAT THE LD. CIT(A) HIMSELF H AS MENTIONED IN HIS ORDER THAT THE APPEAL WAS LISTED FOR HEARING ON ONE DATE, ON WHICH ADJOURNMENT WAS SOUGHT, BUT THE LD. CIT(A) HAS DECL INED TO ADJOURN THE HEARING AND DISPOSED OF THE APPEAL EX-PARTE. THERE FORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE LD. CIT(A) MAY BE SET ASI DE. 3. THE LD. D.R. HAS SIMPLY PLACED RELIANCE UPON THE OR DER OF THE LD. CIT(A). 4. ON A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A) , WE FIND THAT THE LD. CIT(A) HAS LISTED THE APPEAL FOR HEARING ONLY O N ONE DATE AND ON THAT DATE ASSESSEE SOUGHT ADJOURNMENT, WHICH WAS DECLINE D BY THE LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS DISPOSED OF THE APP EAL IN HASTE, THEREFORE, NO PROPER OPPORTUNITY WAS AFFORDED TO THE ASSESSEE TO PROSECUTE ITS APPEAL. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A ) AND RESTORE THE MATTER :-3-: TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPE AL AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26 TH MARCH, 2015 JJ:2403 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR