M/S DIBYA CONSTRUCTION CO., MIRZAPUR V. DY. CIT, RANGE-III, MIRZAPUR

ITA 277/ALLD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4993 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 11-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 277/ALLD/2017 ASSESSMENT YEAR: 2012 - 13 M/S DIBYA CONSTRUCTION CO. VINDYA COLONY MIRZAPUR V. D Y. CIT RANGE III MIRZAPUR TAN/PAN: AAJFM3190N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI PRAVEEN GODBOLE, C.A. RESPONDENT BY: SHRI A. K. SINGH, D. R . DATE OF HEARING: 20 11 201 9 DATE OF PRONOUNCEMENT: 20 11 201 9 O R D E R PER A. D. JAIN, V.P.: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A), ALLAHABAD, DATED 21/9/2017 FOR ASSESSMENT YEAR 2012- 13. 2. BY VIRTUE OF THE IMPUGNED ORDER, THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL FOR NON PROSECUTION. THE LD. CIT(A) HAS RECORDED CERTAIN DATES OF HEARING IN HIS ORDER AND ALSO NOTED THAT THESE NOTICES WERE SENT THROUGH SPEED POST, BUT THERE IS NO PROOF WHETHER NOTICE OF HEARING WAS EVER SERVED UPON THE ASSESSEE. SUCH SERVICE OF NOTICES HAS, HOWEVER, BEEN DISPUTED BY THE ASSESSEE. 3. HEARD. WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. MOREOVER, THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT AFTER AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. AS SUCH, ITA NO.277/ALLD/2017 PAGE 2 OF 2 ANOTHER OPPORTUNITY OF HEARING REQUIRES TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE FULLY BEFORE THE LD. CIT(A). EVEN OTHERWISE, IT IS TRITE [S. VELU PALANDAR VS. DCIT 83 ITR 683 (MAD.) AND MS. SWATI PAWA VS. DY. CIT, 175 ITD 622 (DEL)] AND INCUMBENT ON THE LD CIT(A) TO DECIDE AN APPEAL ON MERIT EVEN IN THE ABSENCE OF ANY REPRESENTATION BEFORE THEM. 4. IN VIEW OF THE ABOVE, THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH ON MERIT, IN ACCORDANCE WITH LAW, ON AFFORDING DUE AND ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL COOPERATE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT(A). ALL PLEAS AVAILABLE UNDER THE LAW SHALL REMAIN SO AVAILABLE TO THE ASSESSEE. ORDERED ACCORDINGLY. 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/11/2019. SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED:20/11/2019 JJ:2011 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR