Shashi Pal Agarwal S/o Late Kishori Lal Agarwal, Kanpur V. Dy. Commissioner of Income Tax-1, Kanpur

ITA 133/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4023 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-08-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 15-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: UMANG JAIN SHRI AMIT NIGAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. P . K. BANSAL , ACCOUNTANT MEMBER AND SHRI ABY T VARKEY , JUDICIAL MEMBER ITA NO. 133/LKW/2016 ASSESSMENT YEAR: 2004 - 05 SHASHI PAL AGARWAL S/O LATE KISHORI LAL AGARWAL 63/3, THE MALL KANPUR V. DY. CIT - I KANPUR T AN /PAN : AANPA5550G (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI UMANG JAIN, ADVOCATE RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE OF HEARING: 10 08 2016 DATE OF PRONOUNCEMENT: 30 08 2016 PER ABY T VARK EY, J.M : O R D E R THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - I, KANPUR DATED 18.12.2015 FOR THE ASSESSMENT YEAR 2004 - 05. 2 . AT THE OUTSET ITSELF THE LD. A.R. OF THE ASSESSEE POINTED OUT THAT THIS IS AN EX - PARTE ORDER PASSED BY THE LD. CIT(A). T HE REASON GIVEN BY THE LD. COMMISSIONER OF INCOME - TAX TO DECIDE THE MATTER EX - PARTE , WHICH IS APPEARING AT PAGE 12 OF THE IMPUGNED ORDER, IS GIVEN BELOW: - THE RECORD SHOWS THAT THE APPEAL CAME UP FOR HEARING BEFORE THE CIT(A) ON 20.8.2014, 21.4.2014 AND 3.11.2015. ON EACH OF THIS DAYS, IT IS SEEN THAT THE ASSESSEE HAS REMAINED ABSENT AND MERELY SENT IN FRIVOLOUS ADJOURNMENT APPLICATIONS, DESPITE THE FACT THAT NOTICE FOR THE SPECIFIC DATES OF HEARING HAVE CONSISTENTLY BEEN SENT TO THE ADDRES S PROVIDED BY THE ASSESSEE IN ITS MEMO OF APPEALS. IN THE CIRCUMSTANCE IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. [ ITA NO.133/L KW/2016, A.Y. 2004 - 05 ] 2 3 . A PERUSAL OF THE AFORESAID REASON SHOWS THAT THE NOTICES WERE SENT AND THE APPEAL CAME UP FO R HEARING ON THREE OCCASIONS. HOWEVER, WE TAKE NOTE THAT THE LD. CIT(A) ADMITS THAT THE ADJOURNMENT APPLICATIONS WERE IN FACT FILED BEFORE HIM. HOWEVER, ACCORDING TO HIM ASSESSEE HAD SENT FRIVOLOUS ADJOURNMENT APPLICATIONS AND ON THE BASIS OF WHICH, HE H AS PROCEEDED TO DISMISS THE APPEAL OF THE ASSESSEE EX - PARTE. SINCE THE ASSESSEE HAS FILED AN APPEAL AND WHEN THE MATTER WAS LISTED FOR HEARING, ACCORDING TO THE LD. A.R. OF THE ASSESSEE , BECAUSE OF UNAVOIDABLE CIRCUMSTANCES HE COULD NOT ATTEND BEFORE THE CIT(A) AND DULY MOVED AN ADJOURNMENT APPLICA TION. ACCORDING TO THE LD AR, THE LD. CIT(A) OUGHT TO HAVE GIVEN AN OPPORTUNITY, RATHER THAN DISMISS ING THE APPEAL EX - PARTE. WE NOTE THAT T HOUGH THE LD. CIT(A) HAS STATED THAT THE LD. A.R. OF THE ASSESSEE HAS SOU GHT ADJOURNMENT ON FRIVOLOUS GROUND , BUT HAS NOT STATED WHAT WAS THE FRIVOLOUS GROUND . THEREFORE, IN THE INTEREST OF JUSTICE AND FAIRNESS, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO DECIDE THE MATTER ON MERIT IN ACCORDANCE TO LAW AFTER HEARING THE ASSESSEE . THE ASSESSEE IS ALSO DIRECTED TO CO - OPERATE IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) . 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN T HE OPEN COURT ON 30.8.2016. SD/ - SD/ - [P. K. BANSAL ] [ ABY T VARKEY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH AUGUST , 2016 JJ: 1108 [ ITA NO.133/L KW/2016, A.Y. 2004 - 05 ] 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR