Kishan Chand , Kanpur V. Income Tax Officer-3(2) , Kanpur

ITA 164/LKW/2013

• Counselvise Citation: 16423714 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-08-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 22-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Keywords: Gift; Opportunity of being heard; Reasonable cause

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. 164/LKW/2013 ASSESSMENT YEAR: 2001 - 02 KISHAN CHAND PROP. THAKUR DAS LOTWALA 49/04, GEN ERALGANJ KANPUR V. INCOME TAX OFFICER 3(2) KANPUR PAN: AAMPC3717E (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 04 0 8 2014 DATE OF PRONOUNCEMENT: 21 0 8 2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) , INTER ALIA, ON THE FOLLOWING GROUNDS: - 1 . BECAUSE THE CIT(APPEALS) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX PARTE WITHOUT GIVING THE APPELL ANT ADEQUATE OPPORTUNITY. 2 . BECAUSE THE APPELLANT WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE IN NOT PUTTING APPEARANCE BEFORE THE CIT(APPEALS); THAT THE SAID MATTER WAS BEING LOOKED AFTER AND TAKEN CARE OF BY HIS AUDITORS, WHICH MATTER ESCAPED THEIR AT TENTION. 3 . BECAUSE IN ANY CASE AND IN ALL CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE CIT(APPEALS) IS ERRONEOUS, BAD IN LAW AND BE PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : SET ASIDE. 4 . BECAUSE THE CIT(APPEALS) HAS ERRED ON FACTS AND IN LAW IN CONFIRMING AND UPHOLDING THE ADDITION OF RS.5,00,00 0 / - BEING GIFT RECEIVED FROM SHRI PREM N. AMARNANI, FOR WHICH PURPOSES ALL NECESSARY EVIDENCES WERE FURNISHED. 5 . BECAUSE ON A PROPER CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, IT CANNOT BE SAID THAT THE GIFT OF RS.5 LAKHS RECEIVED BY THE ASSESSEE FROM SHRI PREM N. AMARNANI IS NOT GENUINE, OR THE ASSESSE E HAS NOT DISCHARGED HIS ONUS O F PROVING THE SAME. 2 . DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE LD. CIT(A) HAS DISPOSED OF THE APPE AL WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE SENT BACK TO THE LD. CIT(A) FOR ADJUDICATION OF THE ISSUES ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 3 . THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A) , WE FIND THAT THE LD. CIT(A) HAS FIXE D THE APPEAL FOR HEARING ON THREE OCCASIONS , ON WHICH ASSESSEE SOUGHT TIME , BUT THEREAFTER NO OPPORTUNITY WAS GRANTED TO THE ASSESSEE AND THE APPEAL WAS HEARD EX - PARTE AGAINST THE ASSESSEE. THOUGH THE LD. CIT(A) HAS DECIDED THE APPEAL ON MERIT, BUT WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE ISSUES ON MERIT SHOULD HAVE BEEN ADJUDICATED AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.8.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST AUGUST , 2014 JJ: 0406 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/ )