Shri Narendra Sharma, Kanpur V. Dy. Commissioner of Income Tax-6, Kanpur

ITA 13/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2547 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C K SINGH

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. 12 & 13/LKW/2018 ASSESSMENT YEAR: 2013 - 14 & 2014 - 15 NARENDRA SHARMA 129/9 - L, SHOP KIDWAI NAGAR KANPUR V. DY. CIT - 4 KANPUR T AN /PAN : AIWPS6695R (APP ELL A NT) (RESPONDENT) APP ELL ANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 30 10 201 8 DATE OF PRONOUNCEMENT: 31 10 201 8 O R D E R PER P ARTH A SARATHI CHAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATE FROM SEPARATE ORDERS OF LD. CIT(A) - II, KANPUR DATED 24/10/2017 FOR ASSESSMENT YEAR 2013 - 14 AND DATED 12/10/2017 FOR ASSESSMENT YEAR 2014 - 15 AS PER GROUNDS OF APPEAL ON RECORD. 2 . AT TH E TIME OF HEARING, LD. A.R. OF THE ASSESSEE APPRISED THE BENCH THAT IN BOTH THESE CASES ORDER S PASSED BY THE LD. CIT(A) ARE EX - PARTE ORDERS AND THAT LD. CIT(A) HAS DISMISSED BOTH THE APPEALS FOR WANT OF PROSECUTION BY THE ASSESSEE. LD. A.R. OF THE ASSESSE E SUBMITTED THAT THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY THE FIRST APPELLATE AUTHORITY AND PRAYED FOR FINAL OPPORTUNITY SO THAT THE CASE CAN BE ARGUED ON MERITS BEFORE THE LD. CIT(A). ITA NO.12 & 13/LKW/2018 PAGE 2 OF 3 3 . THE LD. D.R. CONCEDED TO THE REQUEST MAD E BY THE LD. A.R. OF THE ASSESSEE. 4 . WE HAVE PERUSED THE CASE RECORD , HEARD THE RIVAL CONTENTIONS AND A PERUSAL OF RECORD SHOWS THAT THE ORDERS PASSED BY THE LD. CIT(A) IN BOTH THE ASSESSMENT YEARS ARE EX - PARTE ORDERS . T HE APPEALS OF THE ASSESSEE WERE NOT D ECIDED ON MERITS , THEREFORE, THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY THE FIRST APPELLATE AUTHORITY. THESE APPEALS WERE DISMISSED FOR WANT OF PROSECUTION AND LD. CIT(A) HAD OBSERVED THAT ON A PERUS AL OF THE FINDINGS OF THE A SSESSING OFFICER , HE DOES NOT HAVE ANY REASON FOR ANY INTERFERENCE WITH THAT ORDER AND, THEREFORE, ASSESSEES APPEALS ARE DISMISSED. CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE CASE AND I N THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY IS PROVIDED TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE LD. CIT(A) . ACCORDINGLY, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) IN BOTH THE ASSESSMENT YEARS I.E. 2013 - 14 & 2014 - 15 IN ITA NO.12 & 13/LKW/2018 AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR FRE SH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 10 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST OCTO BER , 201 8 JJ: 3010 ITA NO.12 & 13/LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR