Aparna Mishra , Lucknow V. Addl. Commissioner of Income Tax , Lucknow

ITA 46/LKW/2013

• Counselvise Citation: 4623714 RSA 2013
• Duration Of Justice: 2 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R RASTOGI
• Keywords: Reasonable cause

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 NO. 4 6 /LKW/201 3 ASSESSMENT YEAR:200 8 20 0 9 APARNA MISHRA , A 463, INDIRA NAGAR , LUCKNOW PAN:A HRPM8162D V S ADDL. CIT, RANGE - I , LUCKNOW (APPELLANT) (RESPONDENT) APPELLANT BY SHRI K. R. RASTOGI, C.A. RESPONDENT BY SMT. MANJU THAKUR, SR. DR DATE OF HEARING 14/07/2015 DATE OF PRONOUNCEMENT 3 0 /07/2015 O R D E R PER A. K. GARODIA, A.M. T HIS IS ASSESSEE S APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) - I LUCKNOW DATED 1 9 . 1 0.201 2 FOR A.Y. 200 8 20 0 9 . 2. GROUND NO. 1 IS AS UNDER: - THE LD. CIT (A) I, LUCKNOW DID NOT APPRECIATE THAT THERE WAS A REASONABLE CAUSE BEING MEDICAL REASON BEYOND CONTROL FOR NOT MAKING COMPLIANCE IN THE APPELLATE PROCEEDING. 3 . LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE FATHER OF THE ASSESSEE WAS SICK AND FOR THIS REASON, THE ASSESSEE COULD NOT APPEAR BEFORE CIT (A). HE ALSO SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER SHOULD BE RESTORED TO CIT (A) FOR FRESH DECISION. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER S OF THE LOWER AUTHORITIES . 4 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F EEL THAT IN THE FACTS O F THE PRESENT CASE AND IN THE INTEREST OF JUSTICE THE ENTIRE MATTER SHOULD GO BACK TO CIT (A) FOR A FRESH DECISION. HENCE, WE SET ASIDE THE ORDER OF CIT (A) 2 AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER PROVIDING ADEQUATE OPPORT UNITY OF BEING HEARD TO BOTH SIDES. THIS GROUND IS ALLOWED. 5. IN VIEW OF OUR DECISION AS PER ABOVE PARA, THE OTHER GROUNDS ON MERIT DO NOT CALL FOR ANY ADJUDICATION. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS 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. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 0 /0 7 /201 5 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. REGISTRAR