I.A LEATHER (INDIA) Pvt. Ltd., Kanpur V. INCOME TAX OFFICER- 6(1), Kanpur

ITA 134/LKW/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83364 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-09-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 12-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K DAY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 134 & 137/LKW/2013 ASSESSMENT YEAR S : 2004 - 05 & 2005 - 06 M/S I.A. LEATHER (INDIA)PVT. L TD. 1419, CIVIL LINES KANPUR V. INCOME TAX OFFICER 6(2) KANPUR PAN: AAACI3488D (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI. P. K. DAY, D.R. DATE OF HEARING: 10 09 2014 DATE OF PRONOUNCEMENT: 14 10 2 014 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST RESPECTIVE ORDER OF THE LD. CIT(A) ON NUMEROUS GROUNDS. 2 . DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION T HAT THESE APPEALS WERE DISPOSED OF BY THE LD. CIT(A) EX - PARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE HAS FURTHER INVITED OUR ATTENTION TO THE FINDINGS OF THE LD. CIT(A) IN HIS ORDER S WITH THE SUBMISSION THAT THE LD. CIT(A) HAS SUMMARILY DISPOSED OF ALL THE GROUNDS RAISED BEFORE HIM WITHOUT ADJUDICATING THEM ON MERIT. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATING THE APPEALS ON MERIT AFTER AFFORDING PRO PER OPPORTUNITY OF BEING HEA R D TO THE ASSESSEE. 3 . THE LD. D.R., ON THE OTHER HAND, HAS SUBMITTED THAT THE LD. CIT(A) HAS FIXED THE HEARING ON FEW OCCASIONS, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE, THEREFORE, THE LD. CIT(A) WAS FORCED TO DECIDE THE APPEA LS EX - PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : PARTE. SINCE THE LD. CIT(A) HAS GIVEN A FINDING ON MERIT, THESE APPEALS OF THE ASSESSEE MAY BE DISPOSED OF ON MERIT INSTEAD OF REMITTING THE MATTER BACK TO THE FILE OF THE LD. CIT(A). 4 . HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) AND THE GRO UNDS RAISED BEFORE THE LD. CIT(A) AS WELL AS BEFORE US IN THE LIGHT OF THE RIVAL SUBMISSIONS, WE FIND THAT THE LD. CIT(A) HAS FIXED FEW DATES OF HEARING, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE HIM. IT IS NOT CLEAR FROM THE ORDER OF THE LD. CIT (A) THAT NOTICES ISSUED BY THE LD. CIT(A) WERE EVER SERVED UPON THE ASSESSEE. MOREOVER , THE LD. CIT(A) HAS ADJUDICATED THE GROUNDS RAISED BEFORE HIM SUMMARILY WITHOUT ADJUDICATING THEM ON MERIT. THOUGH HE HAS WRITTEN FEW LINES ON MERIT, BUT IT CAN N OT BE CALLED THAT THE GROUNDS RAISED BEFORE HIM WERE ADJUDICATED ON MERIT. NO DOUBT, THE LD. CIT(A) CAN PROCEED EX - PARTE WHENEVER THE ASSESSEE DOES NOT APPEAR, BUT IN THAT SITUATION THE LD. CIT(A) IS REQUIRED TO ADJUDICATE THE GROUNDS ON MERIT INSTEAD OF DISPOS ING THE APPEAL SUMMARILY. UNDER THESE CIRCUMSTANCES, WE SET ASIDE THE ORDER S OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE GROUNDS OF APPEAL ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE , WIT HIN A PERIOD OF THREE MONTHS FROM THE DATE OF THE ORDER OF THE TRIBUNAL. WE ALSO DIRECT THE ASSESSEE TO EXTEND ALL SORT OF CO - OPERATION IN PROSECUTING THE APPEALS BEFORE THE LD. CIT(A). 5 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATI STICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH OCTOBER , 2014 JJ: 1009 PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RE SPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )