Aarif Ahmad, Lucknow V. Income Tax Officer, Lucknow

ITA 186/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1131 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 16-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI
• Assessee Lawyers: ROHIT BHALLA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER ITA NO. 186 & 187/LKW/2017 ASSESSMENT YEAR: 2005 - 06 & 2006 - 07 ARIF AHMAD 184/132, MALLAHI TOLA WAZIRGANJ LUCKNOW V. INCOME TAX OFFICER R ANGE 5(3) LUCKNOW PAN: ADMPA8171H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ROHIT BHALLA, C.A. RESPONDENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 15 02 2018 DATE OF PRONOUNCEMENT: 16 02 2018 O R D E R THESE APPEALS ARE PREFERRED BY T HE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) ON COMMON GROUNDS OF APPEAL. 2 . DURING THE COURSE OF HEARING, THE LD. A.R. OF THE ASSESSEE HAS INVITED MY ATTENTION TO THE ORDERS OF THE LD. CIT(A) WITH THE CONTENTION THAT THE LD. CIT(A) HAS PASSED EX - PARTE ORDER WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, THE MATTER MAY BE SENT BACK TO THE LD. CIT(A) FOR RE - ADJUDICATION OF THE APPEALS. 3 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDERS OF THE LD. CIT(A). 4 . HAVING CAR EFULLY EXAMINED THE ORDERS OF THE LD. CIT(A) VIS - - VIS THE GROUNDS OF APPEAL RAISED BEFORE ME, I FIND THAT THOUGH THE LD. CIT(A) HAS RECORDED CERTAIN DATES OF HEARING IN HIS ORDERS BUT IT IS NOT CLEAR FROM HIS ORDERS WHETHER NOTICE OF HEARING WAS EVER SERV ED UPON THE ASSESSEE. SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEALS ON MERIT AFTER ITA N O.186 & 187/LKW/2017 : - 2 - : AFFORDING OPPORTUNITY OF BEING HARD TO THE ASSESSEE, I SET ASIDE HIS ORDERS AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE THE ISSUES RAISED BE FORE HIM AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, BOTH THE APPEALS OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PR ONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION ED PAGE. SD/ - [ S UNIL KUMAR Y ADAV ] JUDICIAL MEMBER DATED: 16 TH FEBRUARY , 201 8 JJ: 1502 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR