Zafar Alam International, Kanpur V. Astt. Commissioner of Income Tax-III, Kanpur

ITA 248/LKW/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0734 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-07-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 21-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AJAY GUPTA
• Keywords: Opportunity of being heard
• Section: 80HHC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.248 & 249/LKW/2015 ASSESSMENT YEAR:2002-03 & 2003-04 ZAFAR ALAM INTERNATIONAL 96/15-N, COLONEL GANJ KANPUR V. ACIT-III KANPUR TAN/PAN:AAAFZ0602M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. AJAY GUPTA, C.A. RESPONDENT BY: SMT. MANJU THAKUR, C.A. DATE OF HEARING: 15 07 2015 DATE OF PRONOUNCEMENT: 24 07 2015 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) ON COMMON GROUNDS EXCEPT THE DIFFERENCE IN QUANTUM AND FOR THE SAKE OF REFERENCE WE EXTRACT THE GROUNDS RAISED IN I.T.A. NO. 248/LKW/2015 AS UNDER:- 1) THAT THE ID. CIT (A) HAS ERRED IN LAW AND ON FACTS BY NOT ADJUDICATING AND DECIDING THE GROUNDS NO.1 TO 3 BEFORE HIM REGARDING WRONG ASSUMPTION OF JURISDICTION BY THE ID. ASSESSING OFFICER UNDER SEE-147 OF THE INCOME TAX ACT, 1961. 2) THAT THE ASSESSMENT ORDER AND THE ORDER OF CIT (A) IS BAD IN LAW AND ON FACTS AS THE ASSESSMENT ORDER IS WITHOUT VALID JURISDICTION UNDER SECTION-147/148 OF THE INCOME TAX ACT, 1961. 3) THAT THE ID. CIT (A) HAS ERRED IN LAW AND ON FACTS TO CONFIRM THE ACTION OF THE ID. ASSESSING OFFICER IN NOT CONSIDERING THE FOREIGN :- 2 -: EXCHANGE FLUCTUATION GAINS OF RS.10,06,538/- FOR DEDUCTION U/S- 80HHC OF THE INCOME TAX ACT, 1961. 4) THAT THE ID. CIT (A) HAS ERRED IN LAW AND ON FACTS TO CONFIRM THE ACTION OF THE ID. ASSESSING OFFICER IN NOT CONSIDERING THE INTEREST ON FIXED DEPOSIT OF RS.2,48,823/- FOR DEDUCTION U/S-80HHC OF THE INCOME TAX ACT, 1961. 2. SINCE COMMON GROUNDS ARE RAISED IN THESE APPEALS, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF THROUGH THIS CONSOLIDATED ORDER. 3. DURING THE COURSE OF HEARING, OUR ATTENTION WAS INVITED TO THE ORDER OF THE LD. CIT(A) WITH THE SUBMISSION THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL EX-PARTE WITHOUT EVEN SERVING THE NOTICE OF HEARING UPON THE ASSESSEE, THOUGH HE HAS RECORDED IN HIS ORDER THAT THE ADJOURNMENT WAS SOUGHT AND NO COMPLIANCE WAS MADE BY THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE ASSESSEE HAS FILED THE APPEAL ON 19.4.2006 AND HE RECEIVED NOTICE ON 12.8.2013, ON WHICH DATE IT WAS ADJOURNED AND THEREAFTER NO FRESH NOTICE WAS ISSUED BY THE LD. CIT(A) AND THE LD. CIT(A) HAS DISPOSED OF THE APPEALS VIDE HIS ORDER DATED 10.11.2014. SINCE THE APPEALS HAVE BEEN DISPOSED OF BY THE LD. CIT(A) WITHOUT SERVING NOTICE OF HEARING UPON THE ASSESSEE, THE ORDERS OF THE LD. CIT(A) DESERVE TO BE SET ASIDE AND THE MATTER MAY BE RESTORED TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE APPEALS AFRESH. 4. THE LD. D.R. HAS SIMPLY PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 5. HAVING CAREFULLY EXAMINED THE ORDERS OF THE LD. CIT(A) IN THE LIGHT OF THE RIVAL SUBMISSIONS, WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE APPEALS SUMMARILY WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. EVEN ON MERIT, THE LD. CIT(A) HAS NOT GIVEN ANY SPECIFIC FINDING. WE ARE, THEREFORE, OF THE VIEW THAT THE APPEALS REQUIRE RE- :- 3 -: ADJUDICATION BY THE LD. CIT(A). ACCORDINGLY, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND RESTORE TO HIS FILE FOR RE-ADJUDICATION OF THE APPEALS AFRESH. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:24 TH JULY, 2015 JJ:1507 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR