M/S.L. Kant Paper Mills Private Limited, Kanpur V. Deputy Commissioner of Income Tax,Central Circle-1, Kanpur

ITA 113/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0221 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI
• Assessee Lawyers: VIKASH GARG
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 113/LKW/2018 ASSESSMENT YEAR: 2013 - 14 M/S L. KANT PAPER MILLS PVT. LTD. 117/58, M BLOCK KANPUR V. DCIT CENTRAL CIRCLE 1 KANPUR T AN /PAN : AAACL3660Q (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI VIKASH GARG, FCA RESPONDENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 01 0 6 201 8 DATE OF PRONOUNCEMENT: 11 0 6 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - I, KANPUR DATED 28/11/2017. 2 . AT THE VERY OUTSET ITSELF, IT IS BROUGHT TO OUR NOTICE THAT THE ORDER OF THE LD. CIT(A) IS AN EX - PARTE ORDER. THE L D. A.R. OF THE ASSESSEE PRAYED FOR AN OPPORTUNITY BEFORE THE LD. CIT(A) SO THAT THE MATTER MAY BE ADJUDICATED ON MERITS. THE LD. D.R. DID NOT HAVE ANY OBJECTION FOR RESTORING THE MATTER BACK TO THE FILE OF THE LD. CIT(A). 3 . WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS AND IN THE INTEREST OF JUSTICE, WE ARE CONVINCED THAT THE MATTER SHOULD BE DECIDED ON MERITS BY THE LD. CIT(A) AND FOR THAT PURPOSES WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION, TO DETERMINE THE RIGHTS AND ITA NO.113/LKW/2018 PAGE 2 OF 2 LIABILITIES OF THE ASSESSEE ON MERITS AND DECIDE THE ISSUE AFTER PROVIDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. WITH THESE OBSERVATIONS, WE RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A). 4 . IN THE RESUL T, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 / 0 6 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH JUNE , 201 8 JJ: 0106 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR