C.S.J.M University, Kanpur V. Dy. Commissioner of Income Tax (TDS)-ii, Kanpur

ITA 14/LKW/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4662 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 15-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

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. 14 TO 16/LKW/2016 ASSESSMENT YEAR: 2007 - 08, 2008 - 09 & 2009 - 10 C.S.J.M. UNIVERSITY KALY ANPUR KANPUR V. DY. CIT (TDS) - II KANPUR T AN /PAN : AAALC0196P (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 29 02 201 6 DATE OF PRONOUNCEMENT: 17 03 201 6 O R D E R PER SU NIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) FOR ASSESSMENT YEARS 2007 TO 2009 - 10 ON COMMON GROUNDS. WE, HOWEVER, FOR THE SAKE OF REFERENCE REPRODUCE THE GROUNDS RAISED IN I.T.A. NO. 14/LKW /2016 AS UNDER: - 1 . BECAUSE THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN DISMISSING THE APPEAL EX - PARTE WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, THE ORDER PASSED IS CONTRARY TO FACTS, BAD IN LAW AND BE QUASHED. 2 . BECAUSE THE CIT(A) HAS FAILED TO APPRECIATE THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE IN NOT PUTTING APPEARANCE AND FURNISHING THE DETAILS, THE ORDER PASSED BY THE CIT(A) IS BAD IN LAW AND BE QUASHED. : - 2 - : 3 . BECAUSE THE CIT(A) HAS FAILED TO APPRECIATE THE FACT S AND CIRCUMSTANCES OF THE CASE, IN AS MUCH AS, THE ORDER PASSED IS DEVOID OF MERIT, THERE BEING NO DISCUSSION OR REASONING THEREIN, THE ORDER PASSED IS BAD IN LAW AND BE QUASHED. 4 . BECAUSE ON A PROPER CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, IT WOULD BE FOUND THAT THERE IS NO DEFAULT IN INVITING THE PROVISIONS OF SECTION 201(1)/201(1A), THE ORDER PASSED CREATING A DEMAND OF RS.52,11,038/ - IS CONTRARY TO FACTS, BAD IN LAW AND BE QUASHED. 5 . BECAUSE ON A PROPER CONSIDERATION OF THE FACTS OF THE CASE IT WOULD BE FOUND THAT THE ALLEGED PAYMENTS ARE 'RE - IMBURSEMENT OF EXPENSES FOR CONDUCTING EXAMINATION' AND NOT IN THE NATURE OF TECHNICAL OR PROFESSIONAL CHARGES, INCURRED AT DIFFERENT COLLEGES ON WHICH THE PROVISIONS OF IDS ARE NOT APPLICABLE, THE DCIT H AS ERRED IN HOLDING OTHERWISE. 2 . DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) WITH THE SUBMISSION THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEALS EX - PARTE WITHOUT DEALING WITH THE IS SUES ON MERIT WHEREAS AS PER LAW THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEALS ON MERIT EVEN IF THE ASSESSEE DOES NOT APPEAR. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDERS OF THE LD. CIT(A) MAY BE SET ASIDE AND THE MATTER MAY BE RESTORED TO HIS FILE FOR ADJUDICATION OF THE APPEALS ON MERIT. 3 . THE LD. D.R. HAS ALSO AGREED TO THIS SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE, AS THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEALS ON MERIT. : - 3 - : 4 . HAVING CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES I N THE LIGHT OF THE RIVAL SUBMISSIONS, WE FIND THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL S WITHOUT DEALING WITH THE ISSUES ON MERIT. W E ARE , THEREFORE, OF THE VIEW THAT SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL S ON MERIT, HIS ORDER S DESERVE TO BE SET ASIDE AND WE ACCORDINGLY SET ASIDE THE ORDER S OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE THE APPEAL S AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESU LT, APPEALS OF THE A SSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENT I ONED ON THE CAPTION ED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH 1 . APPELLANT MARCH , 2016 JJ: 2902 COP Y FORWARDED TO: 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR