M/s Zazman Exports, Kanpur V. Astt. Commissioner of Income Tax-III, Kanpur

ITA 185/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4756 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R R JAIN
• 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.185 & 186/LKW/2015 ASSESSMENT YEAR : 2008 09 & 2009 2010 M/S ZAZMAN EXPORTS, 97/153, TALAQ MAHAL, KANPUR. PAN: AAEFK9041P VS. A.C.I.T. III, KANPUR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI R. R. JAIN, C.A. RESPONDENT BY SHRI A. K. SINGH, CIT D.R. DATE OF HEARING 03/02/2016 DATE OF PRONOUNCEMENT 1 1 /02/2016 O R D E R PER A. K. GARODIA, A.M. THESE ARE ASSESSEES APPEALS DIRECTED AGAINST TWO SEPARATE ORDERS OF THE CIT (A) II KANPUR BOTH DATED 10.11.2014. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LEAR NED AR OF THE ASSESSEE THAT BOTH THESE ORDERS WERE PASSED BY THE LEARNED CIT (A) EX PARTE QUA THE ASSESSEE WITHOUT PROVIDING REASONABLE OPPORTUNITIES OF BEING HEARD AND THEREFORE, IN THE INTEREST OF JUSTICE, TH E ENTIRE MATTER IN BOTH YEARS SHOULD BE RESTORED BACK TO CIT (A) FOR FRESH DECISION AFTER GRANTING REASONABLE OPPORTUNITIES OF BEING HEARD. LEARNED DR OF THE REVENUE SUBMITTED THAT VARIOUS OPPORTUNITIES WERE PROVIDED BY CIT (A) BUT THESE WERE NOT AVAILED AND THEREFORE, NO FURTHER OPPORTUN ITIES SHOULD BE PROVIDED. 2 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND TH AT IT IS TRUE THAT VARIOUS OPPORTUNITIES WERE PROVIDED BY CIT (A) AND THESE WERE NOT AVAILED BUT THIS IS ALSO TRUE THAT EVEN IF THE APPEAL IS DE CIDED EX PARTE QUA THE ASSESSEE, THE APPELLATE AUTHORITY SHOULD CONSIDER A LL MATERIAL AVAILABLE ON RECORD SUCH AS THE ASSESSMENT ORDER, STATEMENT OF F ACTS ETC. AND REASONED ORDER SHOULD BE PASSED. THIS HAS NOT BEEN DONE BY C IT (A). THEREFORE, WE FEEL IT PROPER THAT THE ENTIRE MATTER SHOULD GO BAC K TO CIT (A) FOR FRESH DECISION BY WAY OF A PEAKING AND REASONED ORDER AFT ER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. WE ORDER ACCORDINGLY. SINCE THE ENTIRE MATTER IS RESTORED TO CIT (A) FOR FRESH DECI SION, WE DO NOT MAKE ANY COMMENT ON MERIT OF VARIOUS GROUNDS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:11 TH FEBRUARY, 2016. *SINGH 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. R EGISTRAR