M/s Ashok Griha Udyog Kendra Pvt. Ltd., Kanpur V. Dy. Commissioner of Income Tax-6, Kanpur

ITA 144/LKW/2014

• Counselvise Citation: 14423714 RSA 2014
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 11-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 144 TO 146/LKW/2014 ASSESSMENT YEAR S : 2002 - 03, 2005 - 06 AND 2007 - 08 M/S ASHOK GRIHA U DYOG KENDRA PVT. LTD. KANPUR V. DY. CIT 6 KANPUR PAN: AABC1684N (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 29.04.2014 DATE OF PRONOUNCEMENT: 02.05 .2014 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) CONFIRMING THE PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE INCOME - TAX ACT, 1961. 2 . DURING THE COURSE OF HEARING , OUR ATTENTION WAS INVITE D THAT THE LD. CIT(A) CAME ON TOUR TO KANPUR TO HEAR THESE APPEALS AND WITHOUT AFFORDING ANY OPPORTUNITY TO THE ASSESSEE, HE DISMISSED THE APPEALS IN LIMINE , HAVING OBSERVED THAT IT WAS THE FINAL OPPORTUNITY , WHEREAS NO NOTICE OF HEARING WAS EVER SERVED UP ON THE ASSESSEE. IT WAS FURTHER CONTENDED ON BEHALF OF THE ASSESSEE THAT THE LD. CIT(A) HAS NOT DECIDED THE APPEAL S ON MERIT; H E RATHER DISMISSED THE APPEAL S IN LIMINE. THEREFORE, THE ORDER S OF THE LD. CIT(A) BE SET ASIDE AND THE FILES MAY BE RESTORED TO THE LD. CIT(A) FOR ADJUDICATING THE APPEALS ON MERIT. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 3 . THE LD. D.R. HAS SIMPLY PLACED RELIANCE UPON THE ORDERS OF THE LD. CIT(A). 4 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF RECORD, WE FIND THAT THE LD. CI T(A) HAS DISMISSED THE APPEALS SUMMARILY WITHOUT DEALING WITH THE ISSUES ON MERIT. UNDER THE INCOME - TAX ACT, THE LD. CIT(A) I S NOT CONFERRED WITH THE POWER TO DISMISS THE APPEAL IN LIMINE. HE IS REQUIRED TO ADJUDICATE THE GROUNDS RAISED BEFORE HIM ON MER IT EVEN IF THE ASSESSEE DOES NOT APPEAR ON THE DATE FIXED FOR. THEREFORE, THE ORDERS OF THE LD. CIT(A) ARE NOT IN ACCORDANCE WITH THE LAW. WE ACCORDINGLY SET ASIDE THE SAME AND RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATING THE APPEALS ON MERIT AFTER AFFORDING A PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WITHIN A PERIOD OF THREE MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 5 . IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OP EN COURT ON 2.5.2014. S D/ - S D/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND MAY , 2014 JJ: 2904 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )