Mohd. Naseem Haji, Mau V. Income Tax Officer, Ward - Mau, Mau

ITA 3/VNS/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9401 (ITAT-VARANASI)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Section: 271(1)(c); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.03/VNS/2020 Assessment Year: 2010-11 Mohd. Naseem Haji Ibrahimpur Deokali Taran Azamgarh v. The ITO Ward, Mau TAN/PAN:AOPPN2618Q (Appellant) (Respondent) EARLY HEARING APPLICATION No.02/VNS/2021 [In ITA No.03/VNS/2020] Assessment Year: 2010-11 Mohd. Naseem Haji Ibrahimpur Deokali Taran Azamgarh v. The ITO Ward, Mau TAN/PAN: AOPPN2618Q (Applicant) (Respondent) Assessee by Shri P. K. Kapoor, C.A. Department by Shri Harish Gidwani, D.R. Date of hearing: 21 09 2021 Date of pronouncement: 22 09 2021 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), Gorakhpur, dated 9.12.2019 for Assessment Year 201011. The assessee has also filed an application for early hearing of the appeal. ITA No.03/VNS/2020 Page 2 of 3 2. In the early hearing application filed by the assessee in ITA No.03/VNS/2020, the assessee has contended, inter alia, that the appeal under consideration, relating to quantum of assessment, was filed by the assessee on 6.1.2020; that although more than a year and half has passed, but the said appeal has not been fixed for hearing; that both the lower authorities have passed ex-pare order and the ld. CIT(A) has dismissed the appeal in limine; that in this case, while making the addition, the Assessing Officer had also initiated penalty proceedings under section 271(1)(c) of the Act; that the said penalty proceedings would be getting time barred on 30.09.2021; that, as such, the Assessing Officer would be deciding the issue of penalty within the stipulated time limit; and that therefore, it is prayed that in order to avoid multiplicity of proceedings, the appeal may kindly be fixed for hearing on priority basis. 3. On considering the contents of the early hearing application, finding that the main appeal itself can be disposed of at this juncture, we have, with concurrence of the parties, heard the appeal and it is being disposed of by this order. 4. By virtue of the impugned order, the ld. CIT(A) has dismissed the assessee's appeal for non-prosecution. The ld. CIT(A) has recorded certain dates of hearing in his order, 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. 5. 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, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even ITA No.03/VNS/2020 Page 3 of 3 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. 6. 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. 7. In the result, the Early Hearing Application of the assessee is allowed and the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 22/09/2021. Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:22/09/2021 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar