M/s HAKIKAT RAI & SONS, Agra V. ITO2(1), Agra

ITA 204/AGR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6363 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 19-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K SAHGAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER I.T.A NO. 20 4 /AGRA/201 6 (ASSESSMENT YEAR - 20 0 6 - 0 7 ) M/S HAKIKAT RAI & SONS 35, JAIPUR HOUSE MARKET, AGRA. PAN NO. AAAFH8285J (ASSESSEE) V S .. ITO - WARD 2 ( 1 ) AGRA. (R EVENUE ) ASSESSEE BY SHRI P. K. SAHGAL, AR. REVENUE BY SHRI WASEEM ARSHAD, SR.DR. ORDER THIS IS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2007 - 08 AGAINST THE LD. CIT(A) S ORDER DATED 22 . 03 .201 6 , D ISMISSING THE ASSESSEES APPEAL EX PARTE QUA THE ASSESSEE. 2. IN THE SYNOPSIS FILED , AS REITERATED IN THE ARGUMENTS OF THE LD. COUNSEL FOR THE ASSESSEE, IT HAS BEEN, INTER ALIA, STATED AS UNDER: IN FACT WHILE NOTICE STATED TO HAVE BEEN ISSUED FIXING HEARING OF APPELLANT APPEAL BEFORE LEARNED CIT (APPEALS) - 1, AGRA ON 02.03.2016 WAS NOT RECEIVED BY THE APPELLANT, NOTICE FIXING HEARING OF SUCH APPEAL ON 16.03.2016 WAS HANDED OVER TO THE ACCOUNTANT FOR DATE OF HEARING 24 .0 4 .2017 DATE OF PRONOUNCEMENT 26 .0 4 .2017 I.T.A NO. 20 4 /AGRA/201 6 2 DELIVERY IT TO ADV. PRADEEP KUMAR SAHGAL, AUTHORISED REPRESENTATIVE FOR CONDUCTING THE APPELLATE PROCEEDINGS BUT THE ACCOUNTANT COULD NOT DELIVERY THE SAME AND ON ACCOUNT OF SUCH REASON THE APPEAL COULD NOT BE PROSECUTED THOUGH THE APPELLANT WAS MISSING TO GET IT PROSECUTED. 3. IN THE ORDER UNDER APPEAL , THE LD. CIT(A) MENTIONS THE FACTUM OF ISSUANCE OF NOTICES TO THE ASSESSEE. HOWEVER, THE FACTUM OF SERVICE THEREOF ON THE ASSESSEE IS NOT STATED. THE ASSESSEE CONTEN D S THAT THE SECOND NOTICE WAS HANDED OVE R TO ITS ACCOUNTANT FOR DELIVERY THE SAME TO THE ASSESSEES COUNSEL, BUT HE COULD NOT DO SO , FOR WHICH REASON, THE CASE WENT UNPRESENTED BEFORE THE LD. CIT(A). 4. THE LD. CIT(A) CANNOT BE FAULTED FOR PROCEEDING EX PARTE QUA THE ASSESSEE, AS THE ASSESSEE I TSELF ADMITS HAVING RECEIVED AT LEAST THE SECOND NOTICE. THE FAULT OF THE ASSESSEES ACCOUNTANT IN NOT HANDING OVER SUCH NOTICE TO THE COUNSEL DOES NOT AMOUNT TO NON - SERVICE. THE ASSESSEE OUGHT TO HAVE ENSURED AND CONFIRMED DELIVERY OF THE NOTICE TO ITS CO UNSEL . S UCH LAX ATTITUDE OF THE ASSESSEE NEEDS TO BE DEPRECATED. AT THE SAME TIME, THE ASSESSEE CANNOT BE SAID TO GAIN ANYTHING BY NOT PURSUING ITS APPEAL BEFORE THE LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE, WE REMIT THIS MATTER TO THE LD. CIT(A) TO DECIDE IT AFRESH ON MERIT, ON HEARING THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL CO - OPERATE IN THE FRESH PROCEEDINGS BEFORE I.T.A NO. 20 4 /AGRA/201 6 3 THE LD. CIT(A) AND IT SHALL NOT SEEK ANY UNNECESSARY ADJOURNMENTS. ORDERED , ACCORDINGLY. 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 / 0 4 /2017. SD/ - (A.D. JAIN) JUDICIAL MEMBER DATED 26 /0 4 /2017 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO. 20 4 /AGRA/201 6 4 DATE 1. DRAFT DICTATED (DNS) 25 .0 4 .2017 PS 2. DRAFT PLACED BEFORE AUTHOR 2 6 .04.2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.