M/s Allahabad Bank, Kanpur V. Income Tax Officer(TDS)-1, Kanpur

ITA 228/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1076 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C A K SINGH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 228 & 229/LKW/2017 ASSESSMENT YEAR: 2013 - 14 & 2014 - 15 ALLAHABAD BANK SWAROOP NAGAR KANPUR V. INCOME TAX OFFICER (TDS) - 1 KANPUR T AN /PAN : AACCA8464F (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI C.A.K. SINGH, D.R. DATE OF HEARING: 20 0 3 201 8 DATE OF PRONOUNCEMENT: 21 0 3 201 8 O R D E R PER P ARTHA SARATHI CHAUDH URY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM SEPARATE ORDERS PASSED BY THE LD. CIT(A) - II, KANPUR AS PER THE GROUNDS OF APPEAL APPEARING ON RECORD. 2 . AT THE TIME OF HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. WE HAVE PERUSED THE CASE RECORDS AND WE FIND THAT IN BOTH THE APPEALS THE ORDER OF THE LD. CIT(A) IS AN EX - PARTE ORDER WHEREIN THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT DISCUSSED AND ADJUDICATED UPON. THEREFORE, IN THE INTEREST OF JUSTICE, BOTH THESE CASES ARE REST ORED BACK TO HIS FILE TO DECIDE AFRESH AFTER PROVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO.228 & 229/LKW/2017 PAGE 2 OF 2 ORDER PRONOUNCED IN THE OPEN COURT ON 21 / 0 3 / 201 8 . SD/ - SD/ - [ T.S. K APOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST MARCH , 201 8 JJ: 2003 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR