Ruchi Nigam, Kanpur V. Income Tax Officer-3(3), Kanpur

ITA 381/LKW/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0561 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 20-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 381/LKW/2016 ASSESSMENT YEAR: 2011 - 12 RUCHI NIGAM 111 - A, ASHOK NAGAR KANPUR V. INCO ME TAX OFFICER 3(3) KANPUR T AN /PAN : ADWPN2123L (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY: SHRI A. K. PANDEY, D.R. DATE OF HEARING: 12 12 201 7 DATE OF PRONOUNCEMENT: 13 12 201 7 O R D E R PER P ARTHA SARATH I CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) - I, KANPUR DATED 15/1/2016. 2 . THE GROUNDS OF APPEAL PREFERRED BY THE ASSESSEE PERTAIN TO BOTH LEGAL GROUNDS AND GROUNDS ON MERIT. ONE OF THE GROUNDS IS T HAT THE ASSESSEE WAS SERVED WITH NO NOTICE OF HEARING TO APPEAR BEFORE THE LD. CIT(A) AND , THEREFORE , HE HAS PASSED AN EX - PARTE ORDER. 3 . THE BRIEF FACTS ARE THAT ASSESSEE , AN INDIVIDUAL RUNNING A HOSPITAL UNDER THE NAME AND STYLE M/S UMA HOSPITAL DECLAR ED INCOME OF RS.8,23,910/ - AND THE ASSESSMENT WAS COMPLETED UNDER SECTION 144 OF THE ACT ASSESS ING THE INCOME OF THE ASSESSEE AT RS.1,42,07,930/ - . THE LD. CIT(A) HAS PASSED AN EX - PARTE ORDER ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. [ ITA NO.381/LKW/2016 ] 2 4 . AT THE TIME OF HEARING BEFORE US, THE LD. A.R. OF THE ASSESSEE HAS STATED THAT ASSESSEE HAS NOT RECEIVED ANY NOTICE OF HEARING AND THE APPELLATE ORDER OF THE LD. CIT(A) HAS ALSO NOT BEEN RECEIVED BY THE ASSESSEE AND THE ASSESSEE HAS OBTAINED CERTIFIED COPY OF THE ORD ER. THE LD. A.R. OF THE ASSESSEE FURTHER STATED THAT THE ASSESSEE HAS FURNISHED A NEW ADDRESS FOR CORRESPONDENCE AS NO NOTICE WAS RECEIVED AT THE EARLIER GIVEN ADDRESS. 5 . THE LD. D.R., ON THE OTHER HAND, RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 6 . WE H AVE PERUSED THE RECORD AND HEARD THE RIVAL CONTENTIONS. WE NOTICE , AT THE VERY OUTSET , THAT IT IS AN EX - PARTE ORDER PASSED BY THE LD. CIT(A) AND WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE LD. CIT(A) SHOULD BE SET ASIDE AND THE MATTER SHOULD BE RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AND AT THE SAME TIM E , WE DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER. THE LD. CIT(A) SHALL DECIDE THE RIGHTS AND LIABILITIES OF THE ASS ESSEE AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. I SSUANCE OF NOTICE OF HEARING BY THE LD. CIT(A) IS DISPENSABLE. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 /1 2/ 201 7 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH DECEMBER , 2017 JJ: 1212 [ ITA NO.381/LKW/2016 ] 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR