Allahabad Bank Karmchari Cooperative Credit Society Limited, Kanpur V. Income Tax Officer- 4(1), Kanpur

ITA 30/LKW/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9772 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 15-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NIMISH MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 30/LKW/2018 ASSESSMENT YEAR: 2008 - 09 ALLAHABAD BANK KARMCHARI COOP. CREDIT SOCIE TY LTD. BADA CHAURAHA KANPUR V. INCOME TAX OFFICER 4(1) KANPUR T AN /PAN : AADAT5211C (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI SWARAN SINGH, C.A. RESPONDENT BY: SHRI NIMISH MISHRA, D.R. DATE OF HEARING: 11 0 9 201 8 DATE OF PRONOUNCEMENT: 19 0 9 2 01 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - II, KANPUR DATED 21/11/2017 AS PER GROUNDS OF APPEAL ON RECORD. 2 . THE LD. A.R. OF THE ASSESSEE AT THE TIME OF HEARING APPRISED THE BENCH THAT THE ORDER OF THE LD. CIT(A) IS AN EX - PARTE ORDER AND THAT THE APPEAL WAS DISMISSED FOR WANT OF PROSECUTION. LD. CIT(A) HAS YET TO DETERMINE THE RIGHTS AND LIABILITIES OF THE ASSESSEE, SINCE THE CASE OF THE ASSESSEE WAS NOT PRESENTED BEFORE HIM ON MERITS. IN SUBMISSION THEREOF , LD. A.R. OF THE ASSESSEE REQUESTED FOR FINAL OPPORTUNITY TO PRESENT THEIR CASE ON MERITS BEFORE THE LD. CIT(A). 3 . THE LD. D.R. SUBMITTED THAT SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AS IS EVIDENT FROM THE ORDE R OF THE LD. CIT(A) WHICH WERE NOT AVAILED OF BY THE ASSESSEE AND ITS CLEAR THAT THE ASSESSEE NEITHER ITA NO.30/LKW/2018 PAGE 2 OF 3 HA S THE INTENTION TO PROSECUTE THE APPEAL NOR INTENT TO ASSIST THE LD. CIT(A) IN A PROPER MANNER. THEREFORE, HE OBJECTED TO PROVIDE ANOTHER OPPORTUNITY T O THE ASSESSEE BEFORE THE LD. CIT(A). 4 . WE HAVE PERUSED THE CASE RECORD , HEARD THE RIVAL CONTENTIONS AND WE OBSERVE FROM THE ORDER OF THE LD. CIT(A) THAT IT IS CORRECT THAT SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE IN W H ICH ASSESSEE CHOSE TO REMAIN ABSENT AND LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON - PROSECUTION . IT IS ALSO CORRECT THAT THE RIGHTS AND LIABILITIES OF THE PARTIES WERE NOT ADJUDICATED ON MERITS BY THE LD. CIT(A). THEREFORE , IN THE INTEREST OF JUSTICE, W E ARE INCLINED TO PROVIDE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO PRESENT THEIR CASE BEFORE THE LD. CIT(A) ON MERITS. WE, ACCORDINGLY, SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING RE ASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND AT THE SAME TIME , ASSESSEE IS ALSO DIRECTED TO PRESENT THEMSELVES BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER WITH NECESSARY DOCUMENTARY EVIDENCES IN SUPPORT OF THEIR CASE. WE ALSO HOLD TH AT IF AGAIN THE MATTER TRAVELS UPTO THE TRIBUNAL ON THE GROUND OF NON - COMPLIANCE BY THE ASSESSEE BEFORE THE LD. CIT(A), THEN THE LAW SHALL BE COMPELLED TO TAKE ITS OWN COURSE. WITH THESE OBSERVATIONS, WE ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PU RPOSES. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH SEPTEMBER , 201 8 J J: 1109 ITA NO.30/LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR