Dr. (Mrs.) Kumkum Tandon, Kanpur V. Dy. Commissioner of Income Tax, Kanpur

ITA 315/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92193 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 18-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

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.315/LKW/2015 ASSESSMENT YEAR:2009-10 DR. (MRS.) KUMKUM TANDON 24A, DEEN DAYAL NAGAR KANPUR V. DCIT-5 KANPUR TAN/PAN:ABNPT4988N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: NONE DATE OF HEARING: 06 07 2015 DATE OF PRONOUNCEMENT: 17 07 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS:- 1. BECAUSE THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN DECIDING THE APPEAL EX-PARTE, WHICH ORDER IS BAD IN LAW AND BE QUASHED. 2. BECAUSE NO NOTICE OF HEARING WAS SERVED ON THE APPELLANT, THE ORDER PASSED BY THE CIT(A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE, BAD IN LAW AND BE QUASHED. 3. BECAUSE THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN UPHOLDING THE ADDITION OF RS.4,95,000/- ON ACCOUNT OF CASH DEPOSIT MADE IN THE BANK TREATING THE SAME TO BE UNEXPLAINED, WHICH ADDITION IS CONTRARY TO FACTS, BAD IN LAW AND BE DELETED. 2. THIS APPEAL IS LISTED FOR HEARING ON 6.7.2015 BUT NONE APPEARED FOR THE REVENUE. SHRI. HARISH GIDWANI, LD. D.R. APPEARED AND MADE A :- 2 -: STATEMENT THAT HE HAS BEEN AUTHORIZED TO REPRESENT CERTAIN CASES IN B BENCH AND THE CONCERNED LD. D.R. FOR A BENCH COULD NOT COME ON ACCOUNT OF THE DEMISE OF HIS RELATIVE. THOUGH SHRI. SANJAY KUMAR, LD. COMMISSIONER OF INCOME-TAX WAS DEPUTED TO REPRESENT THE DEPARTMENT, BUT HE DID NOT APPEAR FOR THE REASONS BEST KNOWN TO HIM. SINCE NOBODY HAS APPEARED FOR THE REVENUE IN THIS CASE AND FROM A PERUSAL OF RECORD WE FIND THAT THIS CASE CAN BE DISPOSED OF EVEN IN THE ABSENCE OF THE DEPARTMENTAL REPRESENTATIVE, WE HEARD THE LD. COUNSEL FOR THE ASSESSEE. 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. SINCE NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE FOR HEARING OF THE APPEAL AND THE LD. CIT(A) HAS DISPOSED OF THE APPEAL SUMMARILY, HIS ORDER MAY KINDLY BE SET ASIDE. 4. HAVING CAREFULLY EXAMINED THE ORDER LD. CIT(A) IN THE LIGHT OF THE SUBMISSIONS LD. COUNSEL FOR THE ASSESSEE, WE FIND THAT THE LD. CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND HE HAS ALSO DISPOSED OF THE APPEAL SUMMARILY. WE, THEREFORE, IN THE INTEREST OF JUSTICE, SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE ISSUE OF PENALTY AFRESH AFTER AFFORDING AN 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 DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JULY, 2015 JJ:0607 :- 3 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR