Shri Sanjay Kumar Gupta (HUF), Kanpur V. Income Tax Officer- 3(4), Kanpur

ITA 413/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4958 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NO.413/LKW/2018 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.413/LKW/2018 ASSESSMENT YEAR:2014-15 SHRI SANJAY KUMAR GUPTA, HUF HOUSE NO.105/963-N, BHANANA PURWA, KANPUR. PAN:AALHS 7129 B VS. INCOME TAX OFFICER-3(4), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-I, KANPUR DATED 19/03/2018 PERTAININ G TO ASSESSMENT YEAR 2014-15. 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 VARIOUS NOTICES TO THE ASSESS EE HOWEVER, NEITHER ANYBODY APPEARED NOR FILED WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX-PARTE ORDER. I FEEL THAT ONE MORE OP PORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) HAS NOT DECIDED T HE APPEAL 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 APPELLANT BY SHRI YOGESH AGRAWAL, ADVOCATE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 23/10/2018 DATE OF PRONOUNCEMENT 23 / 10 /201 8 I.T.A. NO.413/LKW/2018 ASSESSMENT YEAR:2014-15 2 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 23/10 /2018) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:23/10/2018 *SINGH 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