Shri Gurudas Mal Arora, Kanpur V. Inocme Tax Officer-2(1), Kanpur

ITA 181/LKW/2015

• Counselvise Citation: 18123714 RSA 2015
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-07-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO. 1 8 1 /LKW/201 5 ASSESSMENT YEAR: 200 6 0 7 SHRI GURUDAS MAL ARORA, 21/1/4, DABAULI , KANPUR. PAN:A F EPM4342J VS. IT O 2 (1) , KANPUR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI P. K. KAPOOR, FCA RESPONDENT BY SMT. PINKI MAHAWAR, SR. DR DATE OF HEARING 01/07/2015 DATE OF PRONOUNCEMENT 2 8 /07/2015 O R D E R PER A. K. GARODIA, A.M. T HIS IS ASSESSEE S APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT ( A ) II, KANPUR DATED 1 0 . 1 1 .201 4 FOR A. Y. 200 6 0 7 . 2. THE ASSESSEE HAS RAISED AS MANY AS 1 4 GROUNDS BUT THE ORDER OF CIT (A) IS EX - PARTE QUA THE ASSESSEE AND IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE IN THE VERY BEGINNING THAT THE ENTIRE ISSUE HAS TO GO BACK TO CIT (A) FOR A FRESH DECISION BECAUSE ALTHOUGH COULD NOT APPEAR BEFORE CIT (A) BUT LEARNED CIT (A) HAS NOT EVEN CONSIDERED THE S TATEMENT OF FAC TS FILED BEFORE HIM. LEARNED DR OF THE REVENUE SU BMITTED THAT SUFFICIENT OPPORTUNITIES WERE PROVIDED BY CIT (A). 3 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND FORCE IN THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE THAT IN THE FACTS OF THE PRESENT CASE, THE ENTIRE ISSUE HAS TO GO BACK TO CIT (A) FOR A FRESH 2 DECISION BECAUSE, IN HIS ORDER, LEARNED CIT (A) HAS NOT EVEN CONSIDERED THE STATEMENT OF FACTS FILED BE FORE HIM. HENCE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER OF LEARNED CIT (A) AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR AFRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES . 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KU MAR YADAV) ( A. K. GARODIA ) JUDI CIAL MEMBER ACCOUNTANT MEMBER DATED: 2 8 /0 7 /201 5 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. REGISTRAR