Zazsons Exports Limited, Kanpur V. Astt. Commissioner of Income Tax-6, Kanpur

ITA 291/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4389 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

05N THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO.291/LKW/2016 ASSESSMENT YEAR 2011-12 ACIT - 6, 15/295-A, VAIBHAV BUILDING, CIVIL LINES, KANPUR VS ZAZONS EXPORTS LTD. 4-B, SHEETALA BAZAR, JAJMAU, KANPUR - 208010 PAN AAACZ 0776 B (RESPONDENT) (APPELLANT) NONE APPELLANT BY SHRI AMIT NIGAM, DR RESPONDENT BY 0 5 /0 7 /2016 DATE OF HEARING 05 / 07 /2016 DATE OF PRONOUNCEMENT ORDER PER MAHAVIR PRASAD, JM: 1. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-I, KANPUR. 2. THIS APPEAL CAME UP FOR HEARING ON 05.07.2016, B UT NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION FOR ADJOURNMENT WAS MOVED BUT THERE WAS NO NAME OF THE AUTHORIZED SIGNATORY R EPRESENTATIVE WAS MENTIONED AND THE SAME WAS REJECTED. ON A CAREFUL P ERUSAL OF THE ORDERS OF THE LOWER AUTHORITIES IN THE LIGHT OF THE GROUNDS R AISED IN THE APPEAL, WE FIND THAT THIS APPEAL CAN BE DISPOSED OF EVEN IN THE ABS ENCE OF THE ASSESSEE. ACCORDINGLY, THE APPEAL WAS HEARD EX-PARTE. ITA NO. 274 / LKW /201 6 2 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT (A). 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. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- SD/- (P.K. BANSAL) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05/07/2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR