Malihabad Bharat Gas Service, Lucknow V. ITO, Lucknow

ITA 291/LKW/2011

• Counselvise Citation: 29123714 RSA 2011
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-02-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 18-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.291/LKW/2011 ASSESSMENT YEAR:2006 - 07 MALIHABAD BHARAT GAS SERVICE, HARDOI ROAD, NEAR IOC PETROL PUMP, MALIHABAD, LUCKNOW. PAN:AAKFN1794L VS. INCOME TAX OFFICER - II(2), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED ON BEHALF OF ASSESSEE AGAINST THE ORDER OF CIT(A) ON A SOLITARY GROUND THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT ADJUDICATING THE GROUNDS ON MERIT. 2. DURING THE COURSE OF HEARING OF THE APPEAL, OUR ATTENTION WAS INVITED TO THE FACT THAT THE CIT(A) HAS DISMISSED THE APPEAL FOR NON APPEARANCE OF THE ASSESSEE WITHOUT ADJUDICATING THE GROUNDS RAISED BEFORE HIM ON MERIT. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT UNDER THE I.T. ACT THE CIT(A) HAS NO JURISDICTION TO DISMISS THE APPEAL IN LIMINE. HE IS REQUIRED TO ADJUDICATE THE ISSUES RAISED ON MERIT EVEN IF THE ASSESSEE DOES NOT APPEAR. 3. THE LEARNED D.R. SIMPLY PLACED RELIANCE UPON THE ORDER OF CIT(A). APPELLANT BY SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY SHRI ALOK MITRA, D.R. DATE OF HEARING 04/02/2014 DATE OF PRONOUNCEMENT 1 1 / 0 4 / 2 0 1 4 2 4. H AVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF ORDERS OF THE LOWER AUTHORITIES, WE FIND THAT CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT BUT HAS DISMISSED THE APPEAL IN LIMINE FOR NON APPEARANCE OF THE ASSESSEE. THEREF ORE, WE FIND FORCE IN THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT CIT(A) HAS NO JURISDICTION TO DISPOSE OF THE APPEAL IN LIMINE. HE IS REQUIRED TO ADJUDICATE THE APPEAL ON MERIT. WE, THEREFORE, SET ASIDE THE ORDER OF CIT(A) AND RESTORE T HE MATTER TO HIS FILE WITH THE DIRECTION TO READJUDICATE THE GROUNDS RAISED BEFORE HIM ON MERIT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON 1 1 / 0 4 / 2 0 1 4 ) SD/. SD/. ( A . K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 1 / 0 4 / 2 0 1 4 *C.L.SINGH 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