Shri Yogesh Kumar Gupta, Kanpur V. Inocme Tax Officer-1(4), Kanpur

ITA 189/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4838 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 07-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 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 NOS.189 TO 194/LKW/2015 A.YS. 2001-02, 03-04, 05-06, 09-10, 10-11, 2004-05 INCOME TAX OFFICER-1(4) KANPUR VS. SHRI YOGESH KUMAR GUPTA, KANPUR PAN AEUPG 0361 G (RESPONDENT) (APPELLANT) SHRI ASHISH JAISWAL, ADVOCATE APPELLANT BY SHRI AMIT NIGAM, DR RESPONDENT BY 05/01/2016 DATE OF HEARING 07/01/2016 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. 1. THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAI NST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-II, KANPUR. 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(A) HAS DISPOSED OF THESE APPEALS EXPARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE CIT (A) WITH A DIRECTION TO ADJUDICATE THE APPEALS ON MERIT AFTER AFFORDING PRO PER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT (A). 4. HAVING CAREFULLY EXAMINED THE ORDERS OF THE CIT( A) IN THE AFORESAID CASES, WE FIND THAT THE CIT(A) HAS SIMPLY RECORDED IN HIS FIRST PARA DIFFERENT DATES OF 2 HEARING FIXED BY HIM BUT HE HAS NOT RECORDED CATEGO RICALLY WITH RESPECT TO SERVICE OF NOTICE OF HEARING. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDERS OF THE CIT(A) AND R ESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO READJUDICATE THE APPEALS AFRESH ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 07 TH JANUARY, 2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR