M/s Indo Prosoya Food Pvt. Ltd., Kanpur V. Income Tax Officer-5(2), Kanpur

ITA 218/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4420 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-06-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 28-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NEIL JAIN
• 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 NOS.218 & 219/LKW/2016 ASSESSMENT YEARS 2004-05 & 2006-07 INCOME TAX OFFICER-5(2) KANPUR. VS. M/S INDO POSOYA FOOD PVT. LTD., 54/10,NAYAGANJ, KANPUR-208001 PAN AAACI 8129 B (RESPONDENT) (APPELLANT) SHRI RAKESH GARG, ADVOCATE APPELLANT BY SHRI NEIL JAIN, DR RESPONDENT BY 02 /0 6 /2016 DATE OF HEARING 08/06/2016 DATE OF PRONOUNCEMENT O R D E R PER MAHAVIR PRASAD, JM. 1. THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF THE LD. CIT(A)-II, KANPUR DATED 06.01.2016 & 05.01.2016 FOR THE ASSESSMENT YEARS 2004-05 & 2005-06. 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(A) HAS DISMISSED OF THESE APPEAL S 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 APPEALS ON MERIT AFTER AFFORDING PRO PER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT (A). 2 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(A ) IN THE AFORESAID CASES, WE FIND THAT THE CIT(A) HAS SIMPLY RECORDED IN HIS FIRST PARA DIFFERENT DATES OF 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 ORDERS OF THE CIT(A) AND R ESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO READJUDICATE THE APPEALS AFRESH ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. SD/- SD/- [P.K. BANSAL] [MAHAVIR PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 8 TH JUNE, 2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR