M/s R.L Enterprises, Shahjahanpur V. Jt. Commissioner of Income Tax-1, Bareilly

ITA 349/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3971 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-10-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 07-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI P. K. BANSAL, ACCOUNTANT MEMBER ITA NO.349/LKW/2016 ASSESSMENT YEAR:2012-2013 M/S R. L. ENTERPRISES, GANDHI GANJ, SHAHJAHANPUR. PAN:AADFR0628Q VS. JT. C.I.T., RANGE-1, BAREILLY. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI SANJAY SAXENA, FCA RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 18/10/2016 DATE OF PRONOUNCEMENT 21/10/2016 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), BAREILLY DATED 16/03/2016 RELATING TO ASSES SMENT YEAR 2012-13. 2. I HAVE HEARD THE RIVAL SUBMISSIONS, CAREFULLY CO NSIDERED THE SAME ALONG WITH THE ORDERS OF THE TAX AUTHORITIES BELOW. LEARNED A. R. OF THE ASSESSEE SUBMITTED THAT THE ADJOURNMENT APPLICATION MOVED BY THE ASSESSEE HAS BEEN REJECTED AND LEARNED CIT(A) HAS P ASSED EX-PARTE ORDER WITHOUT AFFORDING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I NOTED FROM THE ORDER OF CIT(A) THAT TH E ADJOURNMENT APPLICATION MOVED BY THE ASSESSEE WAS REJECTED BY LD CIT(A) AND EX-PARTE ORDER WAS PASSED WITHOUT GIVING ANY FURTHER OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE WHICH IS AGAINST THE PRINCIPLES OF NATU RAL JUSTICE. UNDER THESE FACTS, IT IS CLEAR THAT THE ASSESSEE WAS NOT GIVEN P ROPER OPPORTUNITY OF 2 BEING HEARD. I, THEREFORE, SET ASIDE THE ORDER OF C IT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION THAT THE CIT(A) SHALL GIVE PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECI DE THE GROUNDS ON MERIT RAISED BEFORE HIM. THE ASSESSEE IS ALSO DIRE CTED TO CO-OPERATE THE CIT(A) IN DECIDING ITS APPEAL AND NOT TO SEEK UNDUE ADJOURNMENT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2016) SD/. ( P. K. BANSAL ) ACCOUNTANT MEMBER DATED:21/10/2016 *SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR