Dr. Govind Kumar Pandey , Faizabad V. Income Tax Officer-1, Faizabad

ITA 165/LKW/2013

• Counselvise Citation: 16523714 RSA 2013
• Duration Of Justice: 2 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-04-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 22-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAVAR
• Assessee Lawyers: SHAILENDRA MISHRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.165&166/LKW/2013 ASSESSMENT YEAR:2002-03 & 2004-05 DR. GOVIND KUMAR PANDEY C/O M/S MANJUSHA MEDICAL AND RESEARCH CENTRE CIVIL LINES, FAIZABAD V. INCOME TAX OFFICER-1 FAIZABAD TAN/PAN:ADCPP2969A (APPELLANT) (RESPONDENT) ITA NO.167 TO 169/LKW/2013 ASSESSMENT YEAR:2002-03, 2003-04 & 2004-05 DR. MANJOOSHA PANDEY C/O M/S MANJUSHA MEDICAL AND RESEARCH CENTRE CIVIL LINES, FAIZABAD V. INCOME TAX OFFICER-1 FAIZABAD TAN/PAN:ALFPP1766L (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. SHAILENDRA MISHRA, ADVOCATE RESPONDENT BY: SMT. PINKI MAHAVAR, D.R. DATE OF HEARING: 21 04 2015 DATE OF PRONOUNCEMENT: 28 04 2015 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A). 2. DURING THE COURSE OF HEARING OF THE APPEALS, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDERS OF THE LOWER AUTHORITIES WITH THE SUBMISSION THAT THE ASSESSING OFFICER HAS MADE ADDITION WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. WHEN APPEALS WERE PREFERRED BEFORE THE LD. CIT(A), THE LD. CIT(A) DID NOT AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND CONFIRMED THE ADDITIONS :- 2 -: MADE BY THE ASSESSING OFFICER. THEREFORE, THE ORDERS OF THE LD. CIT(A) MAY BE SET ASIDE. 3. THE LD. D.R., ON THE OTHER HAND, HAS SUBMITTED THAT THE ASSESSEE WAS AFFORDED NUMBER OF OPPORTUNITIES BY THE LOWER AUTHORITIES BUT THE ASSESSEE INTENTIONALLY DID NOT APPEAR AND THE AUTHORITIES BELOW WERE CONSTRAINED TO PASS EX-PARTE ORDER AGAINST THE ASSESSEE. 4. HAVING CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES IN THE LIGHT OF THE RIVAL SUBMISSIONS, WE FIND THAT THOUGH OPPORTUNITIES WERE AFFORDED TO THE ASSESSEE, THE ASSESSEE DID NOT APPEAR BEFORE THE LOWER AUTHORITIES. BEFORE THE LD. CIT(A), DESPITE OPPORTUNITY AFFORDED TO THE ASSESSEE, THE ASSESSEE DID NOT APPEAR TO PROSECUTE HIS/HER CASE. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE, BUT IT SHOULD BE SUBJECT TO A PAYMENT OF COST SO THAT ASSESSEES WHO ARE IN HABIT OF NOT MAKING COMPLIANCE TO THE NOTICES ISSUED BY THE AUTHORITIES BELOW WOULD BE DISCOURAGED. WE ACCORDINGLY SET ASIDE THE ORDERS OF THE LD. CIT(A), SUBJECT TO PAYMENT OF COST OF RS.1,000/- IN EACH CASE TO BE DEPOSITED IN THE ACCOUNT IN WHICH THE TRIBUNAL FEES ARE BEING DEPOSITED, AND RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO RE-ADJUDICATE THE APPEALS AFRESH IN THE AFORESAID MATTERS AFTER AFFORDING AN OPPORTUNITY OF BEING HEAD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO EXTEND ALL SORTS OF CO-OPERATION TO THE LD. CIT(A) IN DISPOSAL OF THE APPEALS. 5. IN THE RESULT, APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH APRIL, 2015 JJ:2104 :- 3 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR