M/s Him Mohini Communication Pvt. Ltd., Kanpur V. Income Tax Officer (TDS)-1, Kanpur

ITA 241/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4822 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 201(1)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.241/LKW/2015 ASSESSMENT YEAR 2008-09 ITO (TDS)-I, KANPUR VS M/S HIM MOHINI COMMUNICATION PVT. LTD. 122/227 SAROJINI NAGAR, KANPUR PAN /TAN KNPH 00097G (RESPONDENT) (APPELLANT) NONE APPELLANT BY SMT. AMIT NIGAM, DR RESPONDENT BY 19/11/2015 DATE OF HEARING 13/01/2016 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LD. CIT (A)-II, KANPUR DATED 12.01.2015 FOR THE AY 2008-09. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: IN CASE HIMMOHINI COMMUNICATION PRIVATE LIMITED, 1 22/227, SAROJINI NAGAR, KANPUR. (1) THAT THE LEARNED ASSESSING OFFICER TDS-1 HAS E RRED AND ILLEGALLY, WITHOUT ANY BASE, LEVIED THE LIABILITY O F NON/SHORT PAYMENT OF TDS AND INTEREST U/S 201(1) OF RS. 17943 0/-. (2) THAT THE PENALTY ORDER IS HURRIEDLY PASSED BY THE ASSESSING OFFICER WITHOUT GIVING THE : OPPORTUNITY OF HEARING IF HE HAS FOUND THAT THE EXPLANATION ON CERTAIN POINT WAS NOT SUBMITTED BEFORE HIM DURING THE COURSE OF PENALTY PROCEEDINGS. 2 (3) THAT THE ORDER APPEALED AGAINST IS ILLEGAL, CO NTRARY TO FACTS, LAW AND PRINCIPLES OF NATURAL JUSTICE. (4) THAT THE APPELLANT CRAVES LIBERTY TO ADD, ALTE R OR VARY ANY GROUND OF APPEAL EITHER AT THE TIME OF HEARING OF T HE APPEAL OR BEFORE THE DISPOSAL OF THE APPEAL. FOR HIMMOHINI COMMUNICATION PRIVATE LIMITED. 3. THIS APPEAL WAS EARLIER FIXED FOR HEARING ON 03. 07.2015 AND ON THIS DATE, LD. AR OF THE ASSESSEE, SHRI ABHINAV MEHROTRA APPEARED AND REQUESTED FOR ADJOURNMENT. ON HIS REQUEST, THE HEARING WAS ADJOURNED TO 24.08. 2015. ON THIS DATE, BENCH DID NOT FUNCTION AND THEREFORE, HEARING WAS AGAIN ADJOU RNED TO 12.10.2015 AND NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD. ON 12.10. 2015 ALSO, BENCH DID NOT FUNCTION AND THEREFORE, HEARING WAS AGAIN ADJOURNED TO 19.11.2015 AND NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD. ON 19.11. 2015 ALSO, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT. UNDER THESE FACTS, THIS APPEAL WAS HEARD EX-PARTE QUA THE ASSESSEE. 4. LD. DR OF THE REVENUE SUBMITTED THAT THE ORDER O F LD. CIT(A) IS EX-PARTE BECAUSE THERE IS NO PROPER COMPLIANCE BEFORE HIM A LSO. HE SUPPORTED THE ORDER OF LD. CIT(A) 5. WE HAVE CONSIDERED THE SUBMISSION OF LD. DR OF T HE REVENUE AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. WE FIND TH AT IN PARA 2 OF HIS ORDER, IT IS NOTED BY LD. CIT(A) THAT TWO NOTICES DATED 17.11.20 14 AND 27.11.2014 WERE ISSUED TO THE ASSESSEE FOR COMPLIANCE ON 24.11.2014 AND 03 .12.2014 BUT NO COMPLIANCE HAS BEEN MADE BY THE ASSESSEE. THERE IS NO MENTION IN HIS ORDER AS TO WHETHER THESE NOTICES WERE SERVED ON THE ASSESSEE OR NOT. 6. CONSIDERING THESE FACTS OF THE PRESENT CASE, WE FEEL IT PROPER THAT MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF L D. CIT(A) FOR FRESH DECISION AFTER 3 AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BO TH SIDES AND WE DO NOT MAKE ANY COMMENT ON THE MERIT OF THE ISSUE IN DISPUTE. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- SD/- (SUNIL KUMAR YADAV) (A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 13/01/2016 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 . REGISTRAR