M/s Balkishan Agarwal, Gwalior V. I.T.O.-2(1), Gwalior

ITA 328/AGR/2013

• Counselvise Citation: 32820314 RSA 2013
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-11-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 08-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 328/AGRA/2013 ASSTT. YEAR : 2000-01 M/S. BAL KISHAN AGARWAL, VS. INCOME-TAX OFFICER, JINSHI NALA NO. 2, LOHIA BAZAR, 2(1), GWALIOR. LASHKAR, GWALIOR. (PAN: ABNPA 8772 H) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 26.11.2013 DATE OF PRONOUNCEMENT OF ORDER : 26.11.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A), GWALIOR DATED 23.07.2013 FOR THE ASSESSMENT YEAR 20 00-01. 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT THE APPEAL WAS FIXED FOR HEARING ON 19.07.2013 AND NOBODY ATTENDED FROM THE SIDE OF THE ASSESSEE. THE APPEAL OF THE ASSESSEE WAS ACCORDINGLY DISMISSED. T HE ASSESSEE IN THE GROUNDS OF APPEAL STATED THAT THE FIRST AND LAST NOTICE WAS IS SUED ON 10.07.2013 FOR 19.07.2013 AND NO PROPER OPPORTUNITY HAS BEEN GIVEN TO ARGUE T HE APPEAL BEFORE THE LD. CIT(A). 3. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF T HE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CI T(A). ACCORDING TO SECTION 250(6), ITA NO. 328/AGRA/2013 2 THE LD. CIT(A) IS REQUIRED TO PASS A REASONED ORDER GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE PRACTICALLY ON THE REASON THAT THE ASSESSEE DID NOT PUT IN APPEARANCE BEFORE THE LD. CIT(A). THE ORDER OF THE LD. CIT(A), THEREFORE, CAN NOT BE SUSTAINED IN LAW. FURTHER, THERE IS NO REBUTTAL OF GROUND OF APPEAL OF THE ASS ESSEE THAT NO PROPER OPPORTUNITY HAS BEEN GIVEN IN THIS REGARD. WE ACCORDINGLY SET A SIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE ON MERITS BY GIVING REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. CIT(A) SHALL PASS RE ASONED ORDER EVEN IF THE ASSESSEE MAY NOT AVAIL OF OPPORTUNITY OF BEING HEARD IN THE MATTER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY