Lok Sewa Samiti, Kanpur V. Income Tax Officer (Exemption), Kanpur

ITA 399/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4802 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 08-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. K. SINGH
• Assessee Lawyers: KUSUM YADAV
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

I.T.A. NO.399/LKW/2018 ASSESSMENT YEAR:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.399/LKW/2018 ASSESSMENT YEAR:2015-16 LOK SEVA SAMITI, 130/90/8 L-1, BAGHI TRANSPORT NAGAR, KANPUR. PAN:AAATL 8834 H VS. INCOME TAX OFFICER (EXEMPTION), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-II, KANPUR DATED 20/03/2018 PERTAINI NG TO ASSESSMENT YEAR 2015-16. 2. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. I NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDER AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DATES WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CI T(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED NOTICES TO THE ASSESSEE ON TH E E-MAIL ADDRESS PROVIDED BY THE ASSESSEE AT THE TIME OF FILING THE RETURN FOR EARLIER YEARS. HOWEVER, AS PER THE REVISED GROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL, THE ASSESSEE HAS CLAIMED THAT AT THE TIME OF FILING APP EAL BEFORE LEARNED CIT(A), IN FORM NO. 35, THE E-MAIL ADDRESS HAS BEEN UPDATED . HOWEVER, LEARNED APPELLANT BY MS. KUSUM YADAV, C.A. RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 11/02/2019 DATE OF PRONOUNCEMENT 15/02/2019 I.T.A. NO.399/LKW/2018 ASSESSMENT YEAR:2015-16 2 CIT(A) HAD ISSUED NOTICES ON THE OLD E-MAIL ADDRESS WHICH WERE NOT RECEIVED BY THE ASSESSEE. THE LEARNED CIT(A) HAS AL SO NOT SERVED ANY NOTICE MANUALLY. UNDER THESE FACTS, I FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) HAD ISSUED NOTICES TO THE ASSESSEE ON THE OLD E-MAIL ADDRESS. HOWEVER, THE E-MAIL ADD RESS OF THE ASSESSEE WAS UPDATED BEFORE LEARNED CIT(A) AT THE TIME OF FI LING APPEAL IN FORM NO. 35. THE LEARNED CIT(A) HAS ALSO NOT DECIDED THE APP EAL ON MERITS. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCE DURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD A T THE TIME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO A PPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOU T GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. I AM OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIE NT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). I, THEREFOR E, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE OR DER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIREC TION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 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 LEAR NED CIT(A) IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 15/02 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:15/02/2019 *SINGH I.T.A. NO.399/LKW/2018 ASSESSMENT YEAR:2015-16 3 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