M/s Mayfair Leather Exports Pvt. Ltd., Kanpur V. Dy. Commissioner of Income Tax-6, Kanpur

ITA 324/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4804 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 20-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: WE HAVE HEARD RIVAL PARTIES
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NOS.322 TO 324/LKW/2018 ASSTT YRS:2005-06,07-08 & 08-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NOS.322 TO 324/LKW/2018 ASSTT YRS:2005-06, 07-08 & 08-09 M/S MAYFAIR LEATHER EXPORTS LTD. 15/288-D, CIVIL LINES, KANPUR. PAN:AAACM 9367 P VS. DY.C.I.T.-6, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE THREE APPEALS HAVE BEEN FILED BY THE ASSESSE E AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-II, KANPUR ALL DA TED 22/11/2018 PERTAINING TO ASSESSMENT YEARS 2005-06, 2007-08 & 2 008-09. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDERS IN ALL THE APPEALS AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DATES WHEN THE APPEALS WERE FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED V ARIOUS NOTICES TO THE ASSESSEE HOWEVER, NEITHER ANYBODY APPEARED NOR FILE D WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX-PARTE ORDER . FROM THE ORDERS OF LEARNED CIT(A), IT IS NOT CLEAR AS TO WHETHER THE N OTICES ISSUED BY HIM WERE APPELLANT BY SHRI P. K. KAPOOR, C. A. RESPONDENT BY S HRI C. K. SINGH, D.R. DATE OF HEARING 07/02/2019 DATE OF PRONOUNCEMENT 08 / 02 /201 9 I.T.A. NOS.322 TO 324/LKW/2018 ASSTT YRS:2005-06,07-08 & 08-09 2 ACTUALLY SERVED ON THE ASSESSEE OR NOT. UNDER THES E FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) HAS NOT DECIDED THE APPEALS ON MERITS. THE PROVISION OF SEC TION 250 WHICH DEALS WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALL OWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING OF APPE AL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DISPOSED O F WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFF ICIENT OPPORTUNITY. WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISP OSING OF THE APPEALS BY THE CIT(A). WE, THEREFORE, IN THE INTEREST OF JUST ICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDERS OF LEARNED CIT(A) AND RESTORE THE APPEALS TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEALS AND DECIDE THE APPEALS AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT SEEK UNDUE ADJOURNMENT AND CO-OPERATE WITH LEARNED CIT(A ) IN DISPOSING OF THE APPEALS. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/02/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:08/02/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW