M/s Agile Services (P) Ltd., Lucknow V. Income Tax Officer-1(1), Lucknow

ITA 201/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1113 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEARNED CITA
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO.201/LKW/2017 ASSESSMENT YEAR:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.201/LKW/2017 ASSESSMENT YEAR:2012-13 M/S AGILE SERVICE (P) LTD., 4/691, VINAY KHAND, GOMTI NAGAR, LUCKNOW. PAN:AAGCA 6268 H VS. INCOME TAX OFFICER, RANGE-1(1), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A) DATED 18/08/2016 RELATING TO ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, LEARNED A. R. INVITED OUR ATTENTI ON TO THE ORDER PASSED BY LEARNED CIT(A) AND SUBMITTED THAT LEARNED CIT(A) HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION WHEREAS THE ASSESSEE IS FULLY INTERESTED IN PROSECUTION OF ITS APPEAL. IT WAS SU BMITTED THAT LEARNED CIT(A) HAD SENT THE NOTICES FOR HEARING OF THE CASE AT THE ADDRESS 4/691, VIRAM KHAND, GOMTI NAGAR, LUCKNOW WHEREAS THE CORRECT ADD RESS OF THE ASSESSEE IS 4/691, VINAY KHAND, GOMTI NAGAR, LUCKNOW. IT WA S SUBMITTED BY LEARNED A. R. THAT NONE OF THE NOTICES ISSUED BY LEARNED CI T(A) WERE RECEIVED BY THE ASSESSEE. THEREFORE, IT WAS PRAYED THAT THE CASE M AY BE SET ASIDE TO LEARNED CIT(A) FOR PASSING FRESH ORDER ON MERITS. APPELLANT BY SHRI S. C. AGARWAL, ADVOCATE RESPONDENT BY SHRI YASHVENDRA SINGH, D.R. DATE OF HEARING 20/02/2018 DATE OF PRONOUNCEMENT 21 / 02 /201 8 I.T.A. NO.201/LKW/2017 ASSESSMENT YEAR:2012-13 2 3. LEARNED D.R., ON THE OTHER HAND, HEAVILY PLACED HIS RELIANCE ON THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT LEARNED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. THE LEARNED CIT( A) HAD ISSUED VARIOUS NOTICES TO THE ASSESSEE AT THE ADDRESS 4/691, VIRAM KHAND, GOMTI NAGAR, LUCKNOW WHEREAS THE CORRECT ADDRESS OF THE ASSESSEE IS 4/691, VINAY KHAND, GOMTI NAGAR, LUCKNOW. SINCE THE NOTICES ISS UED BY LEARNED CIT(A) WERE NOT RECEIVED BY THE ASSESSEE, THE ASSESSEE COU LD NOT PURSUE ITS CASE BEFORE LEARNED CIT(A) AND CIT(A) PASSED EX-PARTE OR DER. HOWEVER, IN VIEW OF SUBSTANTIAL JUSTICE, WE SET ASIDE THE ORDER OF L EARNED CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSES SEE BY ISSUING FRESH NOTICE OF HEARING ON THE CORRECT ADDRESS AND TO PAS S AN ORDER AFTER GOING THROUGH THE MERITS OF THE CASE AND AFTER HEARING TH E ASSESSEE. NEEDLESS TO MENTION, THE ASSESSEE WILL BE PROVIDED SUFFICIENT A ND REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 21/02 /2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:21/02/2018 *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