Drawing and Disbursing Officer, Kanpur V. Income Tax Officer (TDS)-1, Kanpur

ITA 205/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78548 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 26-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 205 TO 207/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSI NG OFFICER KAPASS ABHIJANAK (COTTON SECTION) CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPC01422B (APP ELL ANT) (RESPONDENT) ITA NO S . 208 TO 210/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISB URSING OFFICER SOIL SCIENCE AND CHEMISTRY CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPS01539G (APP ELL ANT) (RESPONDENT) ITA NO S . 211 TO 213/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURS ING OFFICER DEPARTMENT OF AGRONOMY CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPA01870B (APP ELL ANT) (RESPONDENT) ITA NO S . 214 TO 216/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSING OFF ICER DIRECTORATE OF EXTENSION CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPD014227G (APP ELL ANT) (RESPONDENT) PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : ITA NO S . 217 TO 219/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSING OFFICER OFFICE OF THE COMPTROLLER (FINANCE) CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPC01060D (APP ELL ANT) (RESPONDENT) ITA NO S . 220 TO 222/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSING OFFICER DEPARTMENT OF PADDY SCHEME CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPD01597B (APP ELL ANT) (RESPONDENT) ITA NO S . 223 TO 225/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSING OF FICER ANIMAL HUSBANDRY AND DAIRY SECTION CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPA01294G (APP ELL ANT) (RESPONDENT) ITA NO S . 226 TO 228/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURS ING OFFICER CONSTRUCTION DIVISION CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPA01287G (APP ELL ANT) (RESPONDENT) PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : ITA NO S . 229 TO 231/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSING OFF ICER DEPARTMENT OF SEEDS AND FARMS CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPD01177C (APP ELL ANT) (RESPONDENT) ITA NO S . 232 TO 234/LKW/2014 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 & 2007 - 08 DRAWING AND DISBURSING OFF ICER DEPARTMENT OF AGRI. BIO CHEMISTRY CSA UNIVERSITY, NAWABGANJ KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN: KNPC01060D (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 26 05 2014 DATE OF PRO NOUNCEMENT: 10 0 6 2014 O R D E R PER BENCH : THESE APPEALS ARE PREFERRED BY THE ASSESSEE S AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) ON COMMON GROUNDS, WHICH ARE AS UNDER: - 1 . BECAUSE THE LD. CIT(A) - I, DEHRADUN (HOLDING CONCURRENT JURISDICTION OVER T HE CASE BY VIRTUE OF CIRCULAR NO. G - 06/2013 - 14 OF THE CCIT, KANPUR DATED 06/11/2013) HAS ERRED IN LAW AND ON FACTS BY DECIDING THE CASE ON THE BASIS OF ONLY ONE NOTICE DATED. 14.11.2013 WHICH INFACT HAS NOT BEEN RECEIVED/SERVED ON THE APPELLANT AND THEREBY ORDER PASSED BY LD. CIT(A) LACKS WITH NATURAL JUSTICE. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 4 - : 2 . BECAUSE THE LD. CIT(A) - I, DEHRADUN (HOLDING CONCURRENT JURISDICTION OVER THE CASE BY VIRTUE OF CIRCULAR NO. G - 06/2013 - 14 OF THE CCIT, KANPUR DATED 06/11/2013) HAS ERRED IN LAW AND ON FACTS BY DISPOSIN G THE APPEAL IN EX - PARTY MANNER AS THE APPELLANT DID NOT GET THE PROPER OPPORTUNITY WHICH IS REQUIRED TO BE SET ASIDE FOR PROPER CONSIDERATION. 3 . BECAUSE THE LD. CIT(A) - I, DEHRADUN (HOLDING CONCURRENT JURISDICTION OVER THE CASE BY VIRTUE OF CIRCULAR NO. G - 06 /2013 - 14 OF THE CCIT, KANPUR DATED 06/11/2013) HAS ERRED IN LAW AND ON FACTS BY DECIDING THE CASE OF APPELLANT BY TAKING THE VALUE OF PERQUISITE AS PER SEC. 17(2) OF IT ACT 1961 READ WITH RULE 3(2) IN THE PLACE OF RULE 3(1) WHICH IS AGAINST THE FACTS OF TH E CASE. 4 . BECAUSE THE EMPLOYEES OF THE CSA ARE THE STATE GOVT. EMPLOYEES AS THE CREATION OF THE CSA UNIVERSITY HAS BEEN MADE BY THE STATE GOVT., KRISHI EVAM PRODYOGIKI VISHWAVIDYALAYA ADHINIYAM 1958 UP ACT XLV OF 1958. THE ENTIRE RULE AND REGULATION OF STATE GOVT. IS APPLICABLE, THE ORDER PASSED BY CIT(A) ARE MISCONCEIVED FACTS AND REQUIRED TO BE QUASHED. 2 . THESE APPEALS ARE TAKEN UP FOR CONSIDERATION ON 26.5.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEES. ON CAREFUL PERUSAL OF THE APPEALS, WE FIND THAT TH E SE APPEALS CAN BE ADJUDICATED IN THE ABSENCE OF THE ASSESSEES ALSO. 3 . WE HAVE CAREFULLY EXAMINED THE ORDERS OF THE LD. CIT(A) AND WE FIND THAT THE LD. CIT(A) HAS DECIDED THE APPEALS EX - PARTE AGAINST THE ASSESSEES. ON CAREFUL PERUSAL OF THE ORDERS OF THE LD . CIT(A), WE FIND THAT THE LD. CIT(A) HAS ISSUED ONLY ONE NOTICE DATED 14.11.2013 FIXING THE DATE FOR HEARING ON 28.11.2013. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEES ON THE DATE FIXED, THE LD. CIT(A) PROCEEDED EX - PARTE AND DECIDED THE APPEALS AGAINS T THE ASSESS E ES. FROM THE ORDERS OF THE LD. CIT(A), IT IS NOT CLEAR WHETHER NOTICE OF HEARING WAS EVER SERVED UPON THE ASSESS E ES. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 5 - : WITHOUT BRINGING ANY COGENT MATERIAL ON RECORD WITH REGARD TO THE VALID SERVICE OF NOTICE OF HEARING ON THE ASSESSE E S, THE L D. CIT(A) HAS PROCEEDED EX - PARTE AND DECIDED THE APPEALS AGAINST THE ASSESS E ES. 4 . WE ARE, THEREFORE, OF THE VIEW THAT SINCE THE LD. CIT(A) HAS DECIDED THE APPEALS AGAINST THE ASSESSE E S WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD, THE ORDERS OF THE LD . CIT(A) DESERVE TO BE SET ASIDE AND THE MATTER IS REQUIRED TO BE RESTORED TO HIS FILE FOR RE - ADJUDICATION OF THE IMPUGNED ISSUE AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE S . ACCORDINGLY, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND RESTOR E THE MATTER TO HIS FILE FOR RE - ADJUDICATION OF THE APPEALS IN TERMS INDICATED ABOVE. 5 . IN THE RESULT, APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.6.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUM AR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH JUNE , 2014 JJ: 2605 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )