Zila Sahkari Bank Ltd., Lucknow V. Income Tax Officer, Lucknow

ITA 308/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1082 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: K R RASTOGI CCA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 307 & 308/LKW/2017 ASSESSMENT YEAR: 2012 - 13 ZILA SAHKARI BANK LTD. 26, JAGDISH BUIL DING HAZRATGANJ, LUCKNOW V. INCOME TAX OFFICER RANGE 2(3) LUCKNOW T AN /PAN : AAAAZ0359E (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI K.R. RASTOGI, CCA RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 22 0 3 201 8 DATE OF PRONOUNCEMENT: 23 0 3 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM SEPARATE ORDERS OF THE LD. CIT(A) - I, LUCKNOW DATED 30/6/2016 AS PER THE GROUNDS OF APPEAL APPEARING ON RECORD. 2 . AT THE OUTSET, WE NOTICE THAT THE ORDERS OF THE LD. CIT(A) IN BOTH THE CASES ARE EX - PARTE ORDERS WHERE THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. THEREFORE, IN THE INTEREST OF JUSTICE, WE ARE OF THE CONSIDERED VIEW THAT THE ORDERS OF THE LD. CIT(A) SHOULD BE SET ASIDE AND RESTORED BACK TO HIS FILE TO HEAR THE MATTER AFRESH. ACCORDINGLY, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) IN BOTH THE APPEALS AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO DECIDE THE MATTER AFRESH AFTER AFFORDING OPPORTUNITY OF HEARING TO T HE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO TAKE THIS AS LAST OPPORTUNITY TO APPEAR ITA NO.307 & 308/LKW/2017 PAGE 2 OF 2 BEFORE THE LD. CIT(A) TO PRESENT ITS CASE IMMEDIATELY ON RECEIPT OF THIS ORDER. IN CASE OF FAILURE ON THE PART OF THE ASSESSEE, LAW SHALL TAKE ITS OWN COURSE. 3 . IN THE RE SULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 / 0 3 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD MARCH , 201 8 JJ: 2203 CO PY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR