Chitrakoot Akhandashram Saptsrovar Haridwar Trust, Kanpur V. Income Tax Officer (Exemption), Kanpur

ITA 129/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0216 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DR A K SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

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. 129/LKW/2018 ASSESSMENT YEAR: 2012 - 13 CHITRAKOOT AKHANDASHRAM SAPTSAROVAR HARIDWAR TRUST 71, NAWABGANJ, KANPUR V. INCOME TAX OFFICER (EXEMPTION) KANPUR T AN /PAN : AAATC0640C (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: DR. A. K. SINGH, CIT (DR) DATE OF HEARING: 03 08 201 8 DATE OF PRONOUNCEMENT: 10 0 8 201 8 O R D E R PER T.S.KAPOOR , A .M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - II, KANPUR DATED 12/12/2017 RELATING TO ASSESSMENT YEAR 2012 - 13. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THROUGH THE MATERIAL PLAC ED ON RECORD. WE NOTED THAT LEARNED CIT(A) HAS PASSED EX - PARTE ORDER AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DATE S WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED VARIOUS NOTICES TO THE ASSESSEE THROUGH E - MAIL HOWEVER, NEITHER ANYBODY APPEARED NOR FILED WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX - PARTE ORDER. HOWEVER, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) HAS NOT DECID ED THE APPEAL ON MERITS. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCEDURE IN APPEAL ITA NO.129/LKW/2018 PAGE 2 OF 2 BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DISPOSE D OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. WE ARE OF THE VIEW , FROM THE FACTS OF THE CASE , THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL , BY THE C IT(A). WE , THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE APPEAL TO HIS FILE WITH THE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL AFRESH AFTER GIVING P ROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT TO SEEK UNDUE ADJOURNMENT AND CO - OPERATE WITH LEARNED CIT(A) IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 / 0 8 / 201 8 . SD/ - SD/ - [PARTHA SARATHI CHAUDHURY] [ T.S. KAPOOR ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10 TH AUGUST , 201 8 JJ: 0308 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR