Rakesh Kumar Agarwal, Kanpur V. Astt. Commissioner of Income Tax-3, Kanpur

ITA 235/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3983 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-07-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 05-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 AND SHRI MAHAVIR PRASAD JUDICIAL MEMBER ITA NO.235/LKW/2016 ASSESSMENT YEAR 2012-13 ACIT-3, KANPUR VS RAKESH KUMAR AGARWAL, 14/145-A CHUNNI GANJ, KANPUR-208001 PAN ABTPA 6652 J (RESPONDENT) (APPELLANT) SHRI R.R. JAIN, FCA APPELLANT BY SHRI RAJNISH YADAV, DR RESPONDENT BY 28/07/2016 DATE OF HEARING 20 / 0 9 /201 6 DATE OF PRONOUNCEMENT O R D E R PER: MAHAVIR PRASAD, JM. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A)- I, KANPUR ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING, LD. COUNSEL FOR TH E ASSESSEE HAS INVITED OUR ATTENTION THAT CIT(A) HAS DISPOSED OF THIS APPE AL EXPARTE WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHEREAS THE CIT(A) WAS REQUIRED TO ADJUDICATE THE APPEAL ON MER IT EVEN IF THE ASSESSEE DID NOT APPEAR. THEREFORE, IN THE INTEREST OF JUSTI CE, THE MATTER MAY BE RESTORED BACK TO THE CIT(A) WITH A DIRECTION TO ADJ UDICATE THE APPEAL ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BEING H EARD 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 CASE, WE FIND THAT THE CIT(A) HAS SIMPLY RECORDED I N HIS SECOND PARA DIFFERENT DATES OF HEARING FIXED BY HIM BUT HE HAS NOT RECORDED CATEGORICALLY WITH RESPECT TO SERVICE OF NOTICE OF HEARING. IN TH E 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 RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECT ION 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: 20/09/2016 AKS 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 ASSTT. REG ISTRAR