Anil Kumar Gupta, Kanpur V. Income Tax Officer-2(1), Kanpur

ITA 208/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4408 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 22-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT NI GAMD R
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER J AND SHRI MAHAVIR PRASAD JUDICIAL MEMBER ITA NO.208/LKW/2016 ASSESSMENT YEAR 2001-02 INCOME TAX OFFICER-2(1) KANPUR-208001 VS. ANIL KUMAR GUPTA, 110/14, NEHRU NAGAR, KANPUR-208012 PAN AANPG 6936 G (RESPONDENT) (APPELLANT) SHRI SWARAN SINGH, FCA APPELLANT BY SHRI AMIT NIGAM,DR RESPONDENT BY 24 /0 5 /2016 DATE OF HEARING 09/06/2016 DATE OF PRONOUNCEMENT O R D E R PER MAHAVIR PRASAD, JM. 1. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-I, KANPUR DATED 18.03.2016 FOR THE ASSESSMEN T YEAR 2001-02. 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(A) HAS DISMISSED OF THIS APPEAL EXPARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE CIT (A) WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERIT AFTER AFFORDING PROP ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT (A). 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(A ) IN THE AFORESAID CASE, WE FIND THAT THE CIT(A) HAS SIMPLY RECORDED IN HIS FIRST PARA DIFFERENT DATES OF 2 HEARING FIXED BY HIM BUT HE HAS NOT RECORDED CATEGO RICALLY WITH RESPECT TO SERVICE OF NOTICE OF HEARING. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND RE STORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO READJUDICATE THE APPEAL AFRESH ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- [P.K. BANSAL] [MAHAVIR PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 09 TH JUNE, 2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR