Fashion Point Collection Pvt. Ltd., Lucknow V. Dy. Commissioner of Income Tax , Lucknow

ITA 177/LKW/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4933 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 25-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Assessee Lawyers: R P TIWARI
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.177/LKW/2013 ASSESSMENT YEAR: 2006-07 FASHION POINT COLLECTION PVT. LTD., VS. DY. COMMISS IONER OF INCOME TAX, 38/1, CHANDER NAGAR, RANGE-I, LUCKNOW. ALAMBAGH, LUCKNOW. (PAN: AAACF 6728 M). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.P. TIWARI RESPONDENT BY : SHRI ALOK MITRA, D.R. DATE OF HEARING : 11.09.2013 DATE OF PRONOUNCEMENT : 11.09.2013 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-I DATED 19.12.2011 AND PERTAINS TO A.Y. 2006-07. 2. THE FIRST ISSUE RAISED IS THAT THE LD. CIT(A) IS NOT JUSTIFIED IN PASSING AN EX- PARTE ORDER AND CONFIRMING THE VARIOUS ADDITIONS MA DE BY THE A.O. ONLY ON SURMISES AND CONJECTURES. 2 ITA NO.177/LKW/2013 A.Y. 2006-07 3. THE ASSESSEE COMPANY IN THIS CASE IS ENGAGED IN THE RETAIL BUSINESS OF GARMENTS. THE ASSESSMENT WAS FRAMED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961. THE A.O. MADE VARIOUS ADDITIONS AMOUNTI NG TO RS.7,23,506/-. 4. UPON THE ASSESSEES APPEAL, THE LD. CIT(A) NOTED THAT VARIOUS OPPORTUNITIES WERE GIVEN TO THE ASSESSEE BUT THE ASSESSEE WAS NOT INTERESTED IN RESPONDING TO THE VARIOUS NOTICES. HENCE HE CONCLUDED THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THE LD. CIT(A) HELD THAT H E WAS IN AGREEMENT WITH THE A.O. ON VARIOUS ADDITIONS. ACCORDINGLY HE CONFIRMED THE A.O.S ORDER. 5. AGAINST THE ABOVE ORDER, THE ASSESSEE IS IN APPE AL BEFORE US. 6. WE HAVE HEARD BOTH THE COUNSELS AND PERUSED THE RECORDS. WE FIND THAT IN THIS CASE, THE LD. CIT(A) HAS PASSED A VERY LACONIC AND NON-SPEAKING ORDER. HE HAS NOTED THAT THE ASSESSEE WAS NOT INTERESTED IN RESPO NDING TO THE NOTICES AND THEREBY WAS NOT INTERESTED IN PROSECUTING THE APPEAL. THE LD. CIT(A) HAS PROCEEDED TO CONFIRM THE A.O.S ACTION. IN THIS REGARD, WE FIND THAT THE ASSESSEE HAS MADE ELABORATE SUBMISSIONS BEFORE THE LD. CIT(A) IN THE FORM OF STATEMENT OF FACTS. IN OUR CONSIDERED OPINION, IT WAS INCUMBENT UPON THE L D. CIT(A) TO PASS A SPEAKING ORDER. IT IS SETTLED LAW THAT EVEN ADMINISTRATIVE ORDERS HAVE TO BE CONSISTENT WITH 3 ITA NO.177/LKW/2013 A.Y. 2006-07 RULES OF NATURAL JUSTICE. UNDER THE CIRCUMSTANCES, IN OUR CONSIDERED OPINION, THE LD. CIT(A) HAS ERRED IN SUMMARILY DISMISSING THE APPEAL . IN OUR CONSIDERED OPINION, INTEREST OF JUSTICE WILL BE SERVED IF THE MATTER IS REMITTED TO THE FILE OF LD. CIT(A) FOR PASSING A REASONABLE SPEAKING ORDER. AS SUCH, WE REMIT THE ISSUES RAISED IN THIS APPEAL TO THE FILE OF LD. CIT(A). THE LD. CIT(A) S HALL PASS A SPEAKING ORDER AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEA RD. 7. SINCE WE HAVE REMITTED ALL THE ISSUES RAISED TO THE FILE OF CIT(A), WE ARE NOT ADJUDICATING UPON VARIOUS OTHER GROUNDS RAISED BY T HE ASSESSEE. 8. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 11.09.2013) SD/- SD/- (S.K. YADAV) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 11.09.2013 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT (APPEALS)/ CIT/D.R. ASSISTANT REGISTRAR