Yash Papers Ltd., Kanpur V. Dy. Commissioner of Income Tax-4, Kanpur

ITA 110/LKW/2013

• Counselvise Citation: 11023714 RSA 2013
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-11-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAFALI SWAROOP
• Assessee Lawyers: S K GARG
• Keywords: Opportunity of being heard

Judgement Text

1 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.110/LKW/2013 A.Y.:09 - 10 M/S YASH PAPERS LTD., 47/81, HATIA BAZAR, KANPUR. PAN:AAACY0482H VS. DY. C.I.T. - 4, KANPUR. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI S. K. GARG, ADVOCATE RESPONDENT BY SMT. SAFALI SWAROOP, D.R. DATE OF HEARING 18/11/2013 DATE OF PRONOUNCEMENT 2 9 / 1 1 / 2 0 1 3 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF CIT(A) - I, KANPUR DATED 26/11/2012 FOR ASSESSMENT YEAR 2009 - 2010. THE GROUND NO. 1 RAISED BY THE ASSESSEE IS AS UNDER: 1. BECAUSE THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN DECIDING THE APPEAL FILED ON 13/01/2012 (AGAINST THE REGULAR ASSESSMENT ORDER DATED 15/12/2011 PASSED BY THE DY. CIT - 4,KANPUR) EX - PARTE. 2. IT WAS SUBMITTED BY LEARNED COUNSEL FOR THE ASSESSEE THAT IN THE INTEREST OF JUSTICE, THIS EX - PARTE ORDER OF THE CIT(A) SHOULD BE SET ASIDE AND THE MATTER MAY BE RESTORED BACK TO HIS FILE FOR FRESH DECISION AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AT THIS 2 JUNCTURE WE MADE ENQUIRY REGARDING THE REASON FOR NON APPEARANCE BEFORE THE LEARNED CIT(A) BUT IT COULD NOT BE REP LIED SATISFACTORILY BUT STILL WE FEEL THAT IN THE INTEREST OF JUSTICE, THE ASSESSEE SHOULD BE PROVIDED ONE MORE OPPORTUNITY TO MAKE REPRESENTATION BEFORE THE LEARNED CIT(A). HENCE, WE SET ASIDE THE ORDER OF CIT(A) PROVIDED THE ASSESSEE DEPOSITS AN AMOUNT OF RS.10,000/ - TOWARDS COST FOR HIS FAILURE TO APPEAR BEFORE LEARNED CIT(A). SUCH COST SHOULD BE DEPOSITED BY THE ASSESSEE IN THE SAME MANNER AS TRIBUNAL FEE IS PAID WITHIN ONE MONTH FROM THE RECEIPT OF THIS ORDER AND THE EVIDENCE THEREOF SHOULD BE PRODUC ED BEFORE LEARNED CIT(A) ONLY THEREAFTER THE CIT(A) SHOULD ISSUE NOTICE TO THE ASSESSEE FOR APPEARING BEFORE HIM. 3. SINCE WE HAVE SET ASIDE THE ORDER OF CIT(A) FOR FRESH DECISION, THE GROUNDS RAISED BY THE ASSESSEE DO NOT CALL FOR ANY ADJUDICATION. 4. I N THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 9 / 1 1 / 2 0 1 3 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR