Shri Vinod Kumar Agarwal, Lucknow V. Income Tax Officer- 4(5), Lucknow

ITA 454/LKW/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9905 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCHSMC, LUCKNOW SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 454/LKW/2019 ASSESSMENT YEAR: 2011 - 12 SHRI VINOD KUMAR AGARWAL 27, BRAMHNAGAR, DALIGANJ LUCKNOW V. T AN /PAN : ACMPA4324P (APP ELL ANT) (R ESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 19 0 9 2019 DATE OF PRONOUNCEMENT: 20 0 9 2019 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-2, LUCKNOW, DATED 31/5/2019 PERTAINING TO ASSESSMENT YEAR 2011-12. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE THROUGH RPAD, WHICH HAS NOT RETURNED UNSERVED. HOWEVER, I FIND THAT THIS APPEAL CAN BE DISPOSED OF IN THE ABSENCE OF THE ASSESSEE. THEREFORE, I AM PROCEEDING TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. D.R. AND AFTER CONSIDERING THE MATERIAL PLACED ON RECORD. 3. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THROUGH 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 CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED VARIOUS NOTICES TO THE ASSESSEE HOWEVER, NEITHER ANYBODY APPEARED NOR FILED WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX-PARTE ORDER. HOWEVER, I FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ITA NO.454/LKW/2019 PAGE 2 OF 2 ASSESSEE, AS LEARNED CIT(A) HAS NOT DECIDED THE APPEAL ON MERITS. THE PROVISION 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 OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT 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 SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). I, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION 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 ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT TO SEEK UNDUE ADJOURNMENT AND CO-OPERATE WITH LEARNED CIT(A) IN DISPOSING OF THE APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20/09/2019. SD/ - [ T.S. KAPOOR ] ACCOUNTANT MEMBER DATED:20/09/2019 JJ:1909 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR