Hardeep Singh, Bareilly V. Income Tax Officer, Bareilly

ITA 368/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3952 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 10-06-2016
• 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.368/LKW/2016 ASSESSMENT YEAR:2007-08 SHRI HARDEEP SINGH, S/O SHRI GURBACHAN SINGH, VILLAGE BONA FARM, POST-BAHERI, DISTT. BAREILLY. PAN:GATPS1477P VS. INCOME TAX OFFICER, WARD-1(2), BAREILLY. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 17/10/2016 DATE OF PRONOUNCEMENT 18/10/2016 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 2007-08. 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE TH ROUGH RPAD HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE THE REFORE, I DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING LEARNED D.R. AN D CONSIDERING THE MATERIAL AVAILABLE ON RECORD. 3. AFTER HEARING LEARNED D. R. AND CONSIDERING THE MATERIAL AVAILABLE ON RECORD, I NOTED THAT IN THIS THE ASSESSING OFFICER HAS PASSED EX-PARTE ORDER. WHEN THE MATTER WENT BEFORE THE CIT(A), THE ASSESSEE HAS DULY FILED THE WRITTEN SUBMISSIONS DATED 16/03/2016 BUT THE CIT(A), WITHOUT CONSIDERING 2 THE WRITTEN SUBMISSIONS, JUST DISMISSED THE APPEAL O F THE ASSESSEE BY PASSING EX-PARTE ORDER. IN MY OPINION, THE ISSUE I NVOLVED IN THIS APPEAL REQUIRES PROPER HEARING BY AFFORDING PROPER OPPORTU NITY TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, I SET ASIDE THE ORDER OF CIT(A) AS WELL AS THE ASSESSMENT ORDER AND RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION THAT THE ASSESSING OFFICER SHALL PASS A FRESH ORDER AFTER GI VING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO DIRECTED TO CO-OPERATE THE ASSESSING OFFICER AND MAKE ALL TH E SUBMISSIONS WHATEVER HE MADE BEFORE THE CIT(A). THE ASSESSEE IS FURTHER DIRECTED TO ADDUCE ANY OTHER EVIDENCE BEFORE THE ASSESSING OFFICER ON WHICH HE MAY RELY IN SUPPORT OF HIS CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 18/10/2016) SD/. ( P. K. BANSAL ) ACCOUNTANT MEMBER DATED:18/10/2016 *SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR