Smt. Santosh Kumari Shukla, Kanpur V. Inocme Tax Officer-5(4), Kanpur

ITA 333/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100383 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 25-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 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 NOS.333 TO 337/LKW/2015 ASSESSMENT YEARS 2006-07 TO 2010-11 ITO-5(4) KANPUR- 208 001 VS SMT. SANTOSH KUMARI SHUKLA, H.NO.503A, SHIVA PALACE, DURGA BIHAR TIWARIPUR, KANPUR-208 010 PAN AHFPS 5766 F (RESPONDENT) (APPELLANT) S HRI RAKESH GARG, ADVOCATE APPELLANT BY SHRI AMIT NIGAM, DR RESPONDENT BY 08/09/2015 DATE OF HEARING 16 /0 9 /2015 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-II, KANPUR ON VARIOUS GROUNDS. 2. LD. COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTI ON THAT THE CIT(A) HAS DECIDED THE APPEALS OF THE ASSESSEE WITHOUT AFFORDI NG PROPER OPPORTUNITY OF BEING HEARD. THEREFORE, ORDER OF THE CIT(A) DESERVE TO BE SET ASIDE AND MATTER BE RESTORED TO HIS FILE WITH DIRECTION TO ADJUDICAT E THE GROUNDS RAISED BEFORE HIM AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT (A). 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(A ), WE FIND THAT THE CIT(A) HAS DISPOSED OF ALL THESE APPEALS FILED BY THE ASSE SSEE VIDE HIS ORDER DATED 12.01.2015 AND FROM A CAREFUL PERUSAL OF THE ORDER OF THE CIT(A), WE FIND THAT THE CIT(A) HAS ISSUED NOTICE FOR HEARING ON 02.12.2 014 AND 24.12.2014 BUT SINCE NO COMPLIANCE WAS MADE BY THE ASSESSEE, HE DISMISSE D THE APPEAL SUMMARILY 2 WITHOUT DEALING THE ISSUES ON MERIT. HAVING CAREFUL LY PERUSED THE ORDER OF THE CIT(A), WE FIND THAT THE CIT(A) HAS NOT GIVEN ANY S PECIFIC FINDING WITH REGARD TO SERVICE OF NOTICE OF HEARING. THEREFORE, IN THE ABS ENCE OF CATEGORICAL FINDINGS OF SERVICE OF NOTICE OF HEARING, WE ARE OF THE VIEW TH AT THE CIT(A) HAS DISPOSED OF THE APPEAL EX-PARTE WITHOUT AFFORDING PROPER OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. MOREOVER, IT IS ALSO NOTICED THAT THE CIT (A) HAS DISPOSED OF THE APPEAL SUMMARILY WITHOUT DEALING THE ISSUES ON MERIT. WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER TO HIS FILE WI TH DIRECTION TO ADJUDICATE THE ISSUES RAISED BEFORE HIM ON MERIT BY PASSING THE RE ASONED ORDER AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSE E IS ALSO DIRECTED TO PLACE ALL RELEVANT EVIDENCE BEFORE THE CIT(A) ON ALL ISSUES R AISED ON MERIT. ACCORDINGLY, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATIST ICAL PURPOSES. 4. IN THE RESULT, APPEALS OF THE ASSESSEE STAND ALL OWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (A.K. GARODIA ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16/09/2015 AKS 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 ASS TT. REGISTRAR