M/S. Concrete Udyog Limited, Kanpur V. Deputy Commissioner of Income Tax- 6, Kanpur

ITA 417/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0242 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

I.T.A. NOS.417 TO 419/LKW/2018 ASSTT YRS:2012-13 TO 2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NOS.417 TO 419/LKW/2018 ASSTT YRS:2012-13 TO 2014-15 M/S CONCRETE UDYOG LTD., 211, PREM RATAN VATIKA, SWAROOP NAGAR, KANPUR. PAN:AACCC 3505 D VS. DY.C.I.T.-6, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE THREE APPEALS HAVE BEEN FILED BY THE ASSESSE E AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-II, KANPUR ALL DA TED 13/02/2018 PERTAINING TO ASSESSMENT YEARS 2012-13 TO 2014-15. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDERS IN ALL THE APPEALS AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DATES WHEN THE APPEALS WERE FIXED FOR HEARING BEFORE HIM. FROM THE ORDERS OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED V ARIOUS NOTICES TO THE ASSESSEE HOWEVER, NEITHER ANYBODY APPEARED NOR FILE D WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX-PARTE ORDER S. UNDER THESE FACTS, WE APPELLANT BY SHRI P. K. KAPOOR, C. A. RESPONDENT BY SMT. ALKA SINGH, D.R. DATE OF HEARING 16/05/2019 DATE OF PRONOUNCEMENT 16 / 05 /201 9 I.T.A. NOS.417 TO 419/LKW/2018 ASSTT YRS:2012-13 TO 2014-15 2 FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO T HE ASSESSEE AS LEARNED CIT(A) HAS NOT DECIDED THE APPEALS ON MERITS. THE P ROVISION OF SECTION 250 WHICH DEALS WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING O F APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DI SPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AN D SUFFICIENT OPPORTUNITY. WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPEALS BY THE CIT(A). WE, THEREFORE, IN THE INTEREST OF J USTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDERS OF LEARNED CIT(A) AND RESTORE THE APPEALS TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT T HE CIT(A) SHALL REFIX THE SAID APPEALS AND DECIDE THE APPEALS AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE 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 LEARNED CIT(A ) IN DISPOSING OF THE APPEALS. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 16/05/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:16/05/2019 *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