M/s Door India P Ltd., Kanpur V. Ld. Dy. Commissioner of Income Tax, Kanpur

ITA 362/LKW/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87745 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-12-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 20-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C P SINGH
• Assessee Lawyers: HIREN KUMAR SETH F
• Keywords: Opportunity of being heard; Non compliance

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 NO. 362 /LKW/201 3 ASSESSMENT YEAR:20 0 6 - 0 7 M/S DOOR INDIA (P) LTD., 26/81, KARACHI KHANA, KANPUR. PAN:AAACD7014Q VS. DC.I.T., RANGE - 6, KANPUR. (APPELLANT) (RESPONDENT) APPELLANT BY SRI HIREN KUMAR SETH, F.C.A. RESPONDENT BY SHRI C. P. SINGH, D.R. DATE OF HEARING 1 8 / 1 2/2014 DATE OF PRONOUNCEMENT 1 6 /01 /201 5 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEE S APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT(A), II KANPUR DATED 3 0 / 0 1 /201 3 FOR ASSESSMENT YEAR 20 06 - 0 7 . 2. G ROUND NO. 1 IS AS UNDER : 1 . THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) H AS ERRED IN LAW A S WELL AS ON FACTS IN NOT ALLOWING PROPER OPPORTUNITY OF BEING HEARD TO EXPLAIN ITS CASE AND PASSED AN EX PARTE APPELLATE ORDER . 3. LEARNED A R OF THE ASSESSEE SU BMITTED THAT IT IS NOTED BY LEARNED CIT (A) IN PARA 2 OF HIS ORDER THAT IN RESPONSE TO LAST OPPORTUNITY NOTICE DATED 0.10.2012, THE ASSESSEE HAS ASKED FOR ADJOURNMENT FOR 18.102012 BUT THERE WAS NO COMPLIANCE ON 18.10.2012. HE HAS ALSO NOTED THAT ANOTHER NOTICE DATED 29.10.2012 WAS ISSUED FOR COMPLIANCE ON 09.11.2012 BUT THERE IS NO COMPLIANCE T ILL THE DATE OF PASSING OF ORDER BY HIM ON 30.01.2013. HE SUBMITTE4D THAT THERE IS ONLY ONE NON COMPLIANCE ON 18.10.2012 AND NOTICE DATED 29.10.2012 WAS NOT RECEIVED BY THE ASSESSEE. LEARNED DR OF THE REVENUE SUBMITTED THAT VARIOUS OPPORTUNITIES WERE PROVI DED BY LEARNED CIT (A). 2 4 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS . WE F EEL IT FIT AND PROPER THAT IN THE FACTS OF THE PRESENT CASE AND IN THE INTEREST OF JUSTICE, THE MATTER SHOULD GO BACK TO LEARNED CIT (A) FOR A FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. WE ORDER ACCORDINGLY. THIS GROUND IS ALLOWED AND THE ENTIRE MATTER IS RESTORED TO CIT (A) FOR FRESH DECISION. 5. IN VIEW OF OUR DECISION IN RESPECT OF GROUND NO. 1, NO ADJUDICATION IS CALLED FOR IN RESPECT OF OTH ER GROUNDS AT THIS STAGE. 6 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KU MAR YADAV) ( A. K. GARODIA ) JUDI CIAL MEMBER ACCOUNTANT MEMBER DATED: 1 6 /0 1 /201 5 . *C.L.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 ASSTT. REGISTRAR