Umashanker Singh, Varanasi V. Incometax Officer, Varanasi

ITA 204/ALLD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63369 (ITAT-ALLAHABAD)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 22-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 204/ALLD./2012 ASSTT. YEAR : 2006-07 UMASHANKER SINGH, VS. INCOME-TAX OFFICER, GAJOKHAR, PARSARA, RANGE 3(1), VARANASI. VARANASI. (PAN : BDVPS 3251 A) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI Y.P. SRIVASTAVA, DR DATE OF HEARING : 09.11.2012 DATE OF PRONOUNCEMENT OF ORDER : 19.11.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A), VARANASI DATED 23.03.2012 FOR THE ASSESSMENT YEAR 2 006-07. 2. IN THIS CASE, THE ASSESSING OFFICER PASSED EXPAR TE ASSESSMENT ORDER U/S. 144 OF THE IT ACT. THE LD. CIT(A) NOTED THAT THE ASSESSEE HAS NOT ATTENDED THE APPEAL PROCEEDINGS. THE LD. CIT(A), THEREFORE, FOUND THAT THE ASSESSEE IS HABITUAL DEFAULTER AND ACCORDINGLY, THE APPEAL WAS DECIDED EXPARTE AND DISMISSED. ITA NO. 204/ALLD./2012 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING OF APPEAL. THE LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BE LOW. 4. ON CONSIDERATION OF THE FINDINGS OF THE AUTHORIT IES BELOW, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEV EL OF THE LD. CIT(A). IT APPEARS THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN DEFAULT OF THE ASSESSEE IN PUTTING APPEARANCE BEFORE HIM. HE HAS NOT DISCUSSED THE FAC TS OF THE CASE IN APPEAL AND NO REASONS FOR DECISION HAVE BEEN GIVEN IN THE APPELLA TE ORDER. THEREFORE, THE ORDER OF THE LD. CIT(A) IS VIOLATIVE OF SECTION 250(6) OF THE IT ACT. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A), IT IS THE DUTY OF THE LD. CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERIT GIVING REASONS FOR DECISION I N THE APPELLATE ORDER. WE, ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) A ND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE AFRESH GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. THE LD. CIT(A) SHALL GIVE REASONS FOR DECISION IN THE APPELLATE OR DER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- ITA NO. 204/ALLD./2012 3 COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE ASSTT. REGISTRAR TRUE COPY