Smt. Sindhuja Mishra, Lucknow V. Astt. Commissioner of Income Tax, Lucknow

ITA 408/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4810 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-01-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARISH GIDWANI
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NOS.407 & 408/LKW/2015 ASSESSMENT YEAR 2008-09 ACIT, RANGE-III, LUCKNOW VS. SMT. SINDHUJA MISHRA, 3, KAPOOR LANE M.G. MARG, LUCKNOW- 226 001 PAN AFXPM 8692 N (RESPONDENT) (APPELLANT) SHRI RAKESH GARG, ADVOCATE APPELLANT BY SHRI HARISH GIDWANI, DR RESPONDENT BY 0 6 /01/2016 DATE OF HEARING 13/01/2016 DATE OF PRONOUNCEMENT O R D E R PER SUNIL KUMAR YADAV, JM. 1. THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAI NST THE ORDERS OF THE LD. CIT(A)-I, LUCKNOW. ON PERUSAL OF RECORD, IT IS NOTI CED THAT THESE APPEALS ARE FILED LATE ON ALMOST 896 DAYS IN ITA NO. 407/LKW/2015 AND 775 DAYS IN ITA NO.408/LKW/2015. THE ASSESSEE HAS MOVED AN APPLICAT ION FOR CONDONATION OF DELAY WITH THE SUBMISSION THAT EARLIER COUNSEL LOOK ING AFTER HIS INCOME TAX MATTER, UNFORTUNATELY, MET WITH A TRAGIC CAR ACCIDE NT AND DIED ON SPOT, WHILE RETURNING FROM ALLAHABAD TO LUCKNOW ON 12.04.2012. THEREAFTER, HE WAS NOT AWARE OF THE DEVELOPMENT OF HIS CASE AND CIT(A) DIS MISSED THE APPEALS OF THE ASSESSEE EX-PARTE IN BOTH THE CASES. EVEN EX-PARTE ORDER WAS NOT COMMUNICATED TO THE ASSESSEE IN TIME AND WHEN THE NOTICE OF DEMA ND WAS ISSUED TO THE ASSESSEE, HE CAME TO KNOW ABOUT THE DISMISSAL OF TH E APPEALS BY THE CIT(A). THEREAFTER, IMMEDIATELY HE OBTAINED THE COPY OF THE ORDER OF CIT(A) AND FILED 2 THE PRESENT APPEALS. THEREFORE, THE DELAY IN FILING THE APPEALS WAS NOT INTENTIONAL BUT DUE TO CIRCUMSTANCES MENTIONED ABOVE. 2. HAVING CAREFULLY EXAMINED THE CONDONATION OF DEL AY APPLICATION, WHICH IS SUPPORTED BY AN AFFIDAVIT OF THE ASSESSEE, WE FIND FORCE THEREIN AND ACCORDINGLY WE CONDONE THE DELAY AND ADJUDICATE THE APPEALS FOR HEARING ON MERIT. IT WAS CONTENDED THAT SINCE THESE APPEALS WERE DISPOSED OF EX-PARTE, THE ORDER OF THE CIT(A) MAY BE SET ASIDE AND RESTORED BACK TO HIS FI LE FOR ADJUDICATION OF THE APPEALS ON MERIT. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT( A), WE FIND THAT THE CIT(A) HAS DISPOSED OF THESE APPEALS WITHOUT AFFORDING PRO PER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDERS OF THE CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECT ION TO READJUDICATE THE APPEALS AFRESH ON MERIT AFTER AFFORDING OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 13 TH JANUARY, 2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR