Allied Leather Finishers (P) Ltd., Kanpur V. Dy. Commissioner of Income Tax (TDS), Kanpur

ITA 161/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100361 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 24-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI, A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.161/LKW/2015 ASSESSMENT YEAR 2009-10 DCIT, (TDS) KANPUR VS ALLIED LEATHER FINISHER (P) LTD. 379-C, ALLIED STREET, JAJMAU KANPUR 208010 PAN AABCA 2315 E (RESPONDENT) (APPELLANT) SHRI J.J. MEHROTRA, C.A. APPELLANT BY SHRI AMIT NIGAM, DR RESPONDENT BY 11/08/2015 DATE OF HEARING 30/09/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER OF LD. CIT (A)-II, KANPUR DATED 14.11.2014 FOR THE AY 2009-10. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1 THAT THE ID. CIT (A) - II, KANPUR HAS ERRED IN LAW AND ON FACTS AND CIRCUMSTANCES OF THE CASE IN DISMISSING THE APPEAL. 2) THAT THE ID. CIT (A) - SHOULD HAVE GIVEN A FURTHER OPPORTUNITY AS THE ACCOUNTANT OF THE COMPANY WAS IL L AND NOT REGULARLY ATTENDING THE DUTIES. 3) I) THAT DUE TAX ON PAYMENT OF SALARI ES HAS BEEN PAID BY THE EMPLOYEES AND THERE IS NO SHORT PAYMENT OF DUE TAX. 2 II) THAT SINCE, THERE IS NO SHORT PAYMENT OF TA X AS ABOVE, NO INTEREST IS LIABLE TO BE PAID, III) THAT IT IS A SETTLED LAW THAT INCOME TAX AUTH ORITY CANNOT ENFORCE THE DEMAND AGAINST THE ASSESSEE WHEN RECIPIENTS HAVE PAID THE TAX. 4) THAT THE ORDER PASSED BY THE ID. CIT (A) IS AGAINST THE MERITS, CIRCUMSTANCES AND LEGAL ASPECTS OF THE CASE. 5) THAT THE APPELLANT CRAVES LEAVE TO ADD, ALT ER, AMEND OR WITHDRAW ANY OR ALL THE GROUNDS OF APPEAL ON OR BEF ORE THE DATE OF HEARING. 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. AR OF THE ASSESSEE THAT ADMITTEDLY, TWO OPPORTUNITIES WERE AFFORDED BY THE LD. CIT(A) FOR APPEARING ON 22.10.2014 AND 05.11.2014 BUT BECAUSE OF ILLNESS OF THE ACCOUNTANT OF THE ASSESSEE, COMPLIANCE COULD NOT BE MADE. HE SUBMITTE D THAT UNDER THESE FACTS AND IN THE INTEREST OF NATURAL OF JUSTICE, MATTER S HOULD BE RESTORE BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH DECISION AFTER PRO VIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS AGAINST THIS, IT WAS SUBMITTED BY THE LD. DR OF THE REVENUE THAT TWO OPPORTUNITIES WERE PROVI DED BY THE LD. CIT(A) AND ON THESE TWO DATES, NONE APPEARED BEFORE THE LD . CIT(A) EVEN FOR SEEKING ADJOURNMENT AND THEREFORE, THE ASSESSEE DOE S NOT DESERVE ANY FURTHER OPPORTUNITIES. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF THIS SUBMISSION OF LD. AR OF THE ASSESSEE THAT THE ACCOU NTANT OF THE ASSESSEE WAS ILL AND FOR THIS REASON, COMPLIANCE COULD NOT BE MA DE BEFORE THE LD. CIT(A), WE FEEL THAT IN THE INTEREST OF JUSTICE, THE MATTER SHOULD GO BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH DECISION AND ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE ENTIRE MATTER BACK T O HIS FILE FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD TO BOTH SIDES. IN VIEW OF THIS DECISION, NO ADJUDICATION IS CALLED FOR ON THE MERIT OF THE ISSUE. 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUDHANSHU SRIVASTAVA) (A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2015 AKS COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. RE GISTRAR