Kailash Chandra Sharma., Lucknow V. Income Tax Officer-5(2), Lucknow

ITA 222/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0872 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 20-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGESH AGRAWAL S HRI C K
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NO.222/LKW/2018 ASSESSMENT YEAR:2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.222/LKW/2018 ASSESSMENT YEAR:2007-08 SHRI KAILASH CHANDRA SHARMA, 252/15, KHADIM RAKABGANJ, DAL MANDI, LUCKNOW. PAN:AQLPS 9290 F VS. INCOME TAX OFFICER-4(2), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-II, LUCKNOW DATED 12/12/2017 PERTAINING TO A SSESSMENT YEAR 2007- 2008. 2. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. I NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDER AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DATE W HEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CI T(A), IT IS NOT CLEAR AS TO HOW MANY NOTICES WERE ISSUED TO THE ASSESSEE FOR CO MPLIANCE AGAINST WHICH NEITHER ANYBODY APPEARED NOR FILED WRITTEN SUBMISSI ONS. UNDER THESE CIRCUMSTANCES, I FEEL THAT ONE MORE OPPORTUNITY SHO ULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) HAS NOT DECIDED THE APPE AL ON MERITS. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCE DURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD A T THE TIME OF HEARING OF APPELLANT BY SHRI YOGESH AGRAWAL, ADVOCATE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 12/11/2018 DATE OF PRONOUNCEMENT 16/11/2018 I.T.A. NO.222/LKW/2018 ASSESSMENT YEAR:2007-08 2 APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO A PPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOU T GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. I AM OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIE NT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). I, THEREFOR E, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE OR DER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIREC TION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT SEEK UNDUE ADJOURNMENT AND CO-OPERATE WITH LEAR NED CIT(A) IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 16/11 /2018) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:16/11/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW