Shri Shubham Gupta, HUF, Kanpur V. Assistant Commissioner of IncomeTax- 1(1), Kanpur

ITA 350/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7629 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.350/LKW/2018 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.350/LKW/2018 ASSESSMENT YEAR:2014-15 SHUBHAM GUPTA, HUF 51/40, GOLDIE HOUSE, NAYAGANJ, KANPUR. PAN:AARHS 0667 Q VS. A.C.I.T.-1(1), KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-I, KANPUR DATED 19/03/2018 PERTAININ G TO ASSESSMENT YEAR 2014-15. 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 ORDER AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DAT ES WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER O F CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED VARIOUS NOTICES TO THE A SSESSEE HOWEVER, NEITHER ANYBODY APPEARED NOR FILED WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX-PARTE ORDER. HOWEVER, WE FEEL THAT O NE MORE OPPORTUNITY APPELLANT BY SHRI AKSHAY KUMAR GUPTA, C.A. 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. NO.350/LKW/2018 ASSESSMENT YEAR:2014-15 2 SHOULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) H AS NOT DECIDED THE APPEAL ON MERITS. THE PROVISION OF SECTION 250 WHIC H DEALS WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIG HT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING OF APPEAL. EVEN THE N ATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORT UNITY. WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE H AS NOT BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL AFRESH AFTER GIVING PROPER AND SUFFICIENT OP PORTUNITY 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 DISPOSING OF THE APP EAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 11/01/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT 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