M/s Jaiswal Steel Enterprises Pvt. Ltd., Kanpur V. Income Tax Officer-6(1), Kanpur

ITA 335/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7637 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH JAISWAL S HRI C K
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NOS.333, 334 & 335/LKW/2018 ASSESSMENT. YRS:1994-95, 98-99 & 06-07 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NOS.333, 334 & 335/LKW/2018 ASSTT. YEARS:1994-95, 98-99 & 06-07 M/S JAISWAL STEEL ENTERPRISES PVT. LTD., 85/40, COOPERGANJ, KANPUR. PAN:AAACJ 3516 H VS. INCOME TAX OFFICER, WARD-6(1), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST THE SEPARATE ORDERS OF LEARNED CIT(A)-II, KANPUR ALL DATED 16/01 /2018 PERTAINING TO ASSESSMENT YEARS 1994-95, 1998-99 & 2006-07 RESPECT IVELY. 2. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. I NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDERS IN ALL THE APPEALS AS ACCORDING TO HIM, NOBODY HAS APP EARED ON THE DATES WHEN THE APPEALS WERE FIXED FOR HEARING BEFORE HIM. FROM THE ORDERS 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 S. HOWEVER, I FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSE E AS LEARNED CIT(A) HAS NOT DECIDED THE APPEALS ON MERITS. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALL OWS A RIGHT TO AN APPELLANT BY SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 07/01/2019 DATE OF PRONOUNCEMENT 11 / 01 /201 9 I.T.A. NOS.333, 334 & 335/LKW/2018 ASSESSMENT. YRS:1994-95, 98-99 & 06-07 2 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. I AM OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASS ESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPEALS BY THE CIT(A). I, THEREFORE, IN THE INTEREST OF JUSTICE A ND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDERS OF 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 S UFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE 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 D ISPOSING 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 11/01 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:11/01/2019 *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