Jheendu Ram, Kanpur V. Income Tax Officer-2(2), Kanpur

ITA 205/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1127 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI
• Assessee Lawyers: PRADEEP MEHROTRA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER ITA NO. 205/LKW/2017 ASSESSMENT YEAR: 2010 - 11 JHEENDU RAM C/O MEHROTRA PRADEEP & CO. ROLLAND COMPLEX, 2 ND FLOOR THE MALL, KANPUR V. INCO ME TAX OFFICER 2(2) KANPUR PAN: AGGPR0515D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI PRADEEP MEHROTRA, ADVOCATE RESPONDENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 15 02 2018 DATE OF PRONOUNCEMENT: 16 02 2018 O R D E R THIS APPEAL IS P REFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON FOLLOWING GROUNDS: - THAT THE LEARNED CIT APPEAL HAS ERRED ON FACTS AND IN LAW IN PASSING EX - PARTY ORDER DISMISSING THE APPEAL. THAT THE LEARNED CIT APPEAL HAS ERRED ON FACTS AND I N LAW IN HOLDING THE APPEAL AS 'NON MAINTAINABLE'. THAT THE LEARNED CIT APPEAL ERRED ON FACTS AND IN LAW IN HOLDING THAT THE APPEAL CAME UP FOR HEARING ON 02/06/2014,19/02/2014, 30/09/2014, 09/09/2015, 07/10/2015 AND 05/11/2015 AS NONE OF THE NOTICES REFER RED TO ABOVE WERE RECEIVED BY THE APPELLANT. THAT THE EX - PARTY ORDERED PASSED BY THE LEARNED CIT APPEAL IS BAD IN LAW, PASSED BY HIM WITHOUT ASCERTAINING THE SERVICE OF THE NOTICES REFERRED TO IN THE ORDER BEFORE DISMISSING THE AP PEAL 'NON MAINTAINABLE' AS THE NOTICES WERE NOT RECEIVED BY THE APPELLANT, ITA NO.205/LKW/2017 : - 2 - : THAT THE EX - PARTY ORDER PASSED BY THE LEARNED CIT APPEAL IS ERRONEOUS, BAD IN LAW, VOID, AB INITIO, DEFYING THE PRINCIPLE OF NATURAL JUSTICE, LIABLE TO BE SET ASIDE. 2 . DURING THE COURSE OF HEARING, THE LD. A. R. OF THE ASSESSEE HAS INVITED MY ATTENTION TO THE ORDER OF THE LD. CIT(A) WITH THE CONTENTION THAT THE LD. CIT(A) HAS PASSED EX - PARTE ORDER WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, THE MATTER MAY BE SENT BACK TO THE LD. CIT(A) FOR RE - ADJUDICATION OF THE APPEAL. 3 . THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4 . HAVING CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) VIS - - VIS THE GROUNDS OF APPEAL RAISED BEFORE ME, I FIND THAT THOUGH THE LD. CIT(A) HAS RECORDED CERTAIN DATES OF HEARING IN HIS ORDER BUT IT IS NOT CLEAR FROM HIS ORDER WHETHER NOTICE OF HEARING WAS EVER SERVED UPON THE ASSESSEE. SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HARD TO THE AS SESSEE, I SET ASIDE HIS ORDER AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE THE ISSUES RAISED BEFORE HIM AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTI CAL PURPOSES. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION ED PAGE. SD/ - [ S UNIL KUMAR Y ADAV ] JUDICIAL MEMBER DATED: 16 TH FEBRUARY , 201 8 JJ: 1502 ITA NO.205/LKW/2017 : - 3 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR