M/s A.K Cold Storage Pvt. Ltd., Kanpur V. Income Tax Officer-6(1), Kanpur

ITA 405/LKW/2014

• Counselvise Citation: 40523714 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SWARN SINGH
• Keywords: Opportunity of being heard

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.405 & 406/LKW/2014 ASSESSMENT YEAR: 2007 08 & 2009 10 M/S A. K. COLD STORAGE PVT. LTD., 457, VASUNDHARA COMPLEX, 80 FEET ROAD, KANPUR PAN:AADCA1924D VS. ITO 6 (1), KANPUR (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI SWARN SINGH, C. A. REVENUE BY SHRI AMIT NIGAM, SR. DR DATE OF HEARING 17/09/2015 DATE OF PRONOUNCEMENT 14/10/2015 O R D E R PER A. K. GARODIA, A.M. BOTH THESE ARE ASSESSEES APPEALS DIRECTED AGAINS T TWO SEPARATE ORDERS OF LEARNED CIT (A) II, KANPUR BOTH DATED 18. 02.2014 FOR A.Y. 2007 08 & 2009 10. BOTH THESE APPEALS WERE HEARD TOGET HER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CO NVENIENCE. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LEAR NED AR OF THE ASSESSEE THAT IN BOTH YEARS, THE ORDERS OF LEARNED CIT (A) A RE EX PARTE QUA THE ASSESSEE AND THEREFORE, THE MATTER SHOULD BE RESTOR ED BACK TO THE FILE OF CIT (A) FOR FRESH DECISION AFTER AFFORDING REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. LEARNED DR OF THE REVENUE SU BMITTED THAT SUFFICIENT OPPORTUNITIES WERE PROVIDED BY THE LEARNED CIT (A) BUT NO COMPLIANCE WAS MADE BY THE ASSESSEE BEFORE HIM AND THEREFORE, THE ASSESSEE DOES NOT DESERVE ANY FURTHER OPPORTUNITY. IN THE REJOINDER, IT WAS SUBMITTED BY THE 2 LEARNED AR OF THE ASSESSEE THAT ON PAGES 179 TO 180 OF THE PAPER BOOK IS APPLICATION OF ADJOURNMENT DATED 04.02.2014 SENT TO CIT (A) BY SPEED POST ON 05.02.2014 REQUESTING FOR ADJOURNMENT BECAUSE TH E COUNSEL OF THE ASSESSEE COMPANY CA SHRI SHAILESH KUMAR GUPTA HAD U NDERGONE LEFT EYE SURGERY FOR CATARACT ALONG WITH HOSPITAL DISCHARGE SUMMARY. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. CONSID ERING THIS FACT THAT THE COUNSEL OF THE ASSESSEE HAD UNDERGONE LEFT EYE SURGERY FOR CATARACT ON 28.01.2014 AND LAST TWO DATES OF HEARING BEFORE CIT (A) WERE 10.02.2014 AND 18.02.2014, WE FEEL THAT IN THE INTEREST OF JUS TICE, THE ASSESSEE DESERVES ONE MORE OPPORTUNITY. ACCORDINGLY, WE SET ASIDE THE ORDER OF CIT (A) IN BOTH YEARS AND RESTORE THE ENTIRE MATTER BAC K TO HIS FILE FOR FRESH DECISION IN BOTH YEARS AFTER AFFORDING REASONABLE O PPORTUNITY OF BEING HEARD IN BOTH YEARS. IN VIEW OF OUR DECISION, WE DO NOT M AKE ANY COMMENT ON MERIT OF THE ISSUES RAISED BY THE ASSESSEE IN THESE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD. SD. (SUNIL KUMAR YADAV) ( A. K. GA RODIA ) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED:14/10/2015 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. REGIST RAR