Late Chanchal Katyal, Kanpur V. Income Tax Officer-3(1), Kanpur

ITA 544/LKW/2014

• Counselvise Citation: 54423714 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-09-2015
• Assessment Year: 1980-1981
• Appeal Filed On: 23-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SWARN SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Non passing of speaking order
• Section: 154

Judgement Text

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.544/LKW/2014 ASSESSMENT YEAR:1980-81 LATE CHANCHAL KATYAL L/H SHRI. ANEESH KATYAL 14/56C CIVIL LINES KANPUR V. INCOME TAX OFFICER 3(1) KANPUR TAN/PAN:ADUPK9166E (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. SWARN SINGH, C.A. RESPONDENT BY: SHRI. RANJAN SRIVASTAVA, D.R. DATE OF HEARING: 17 09 2015 DATE OF PRONOUNCEMENT: 23 09 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS:- 1. THE LEARNED CIT (A) WAS WRONG IN LAW & ON FACTS IN DECIDING THE APPEAL EX-PARTE WITHOUT AFFORDING PROPER & REASONABLE OPPORTUNITY OF BEING HEARD. 2. THE LEARNED CIT (A) BEFORE DECIDING THE APPEAL SHOULD HAVE VERIFIED THE FACT ABOUT THE REMARK OF THE POSTAL AUTHORITY BECAUSE THE APPELLANT HAD RECEIVED THE NOTICE & OTHER COMMUNICATION BEFORE & AFTER THE DECISION OF APPEAL. 3. THE LEARNED CIT (A) WAS ALSO UNJUSTIFIED IN NOT CONSIDERING THE MATERIAL & EVIDENCES AVAILABLE IN THE RECORDS OF THE AO. 4. THE LEARNED CIT(A) HAS FAILED TO CONSIDER SPECIFICALLY THE GROUNDS NO. 3 OF GROUNDS OF APPEAL & PARA 4 OF THE STATEMENT OF FACTS IN WHICH IT WAS STATED THAT THE ADDITION OF RS.198607/- HAS BEEN DELETED BY THE HON'BLE HIGH COURT & AO VIDE ORDER U/S. 154 DATED 22/06/2009 DETERMINING THE LOSS OF RS.69953/- & THERE WAS NO CONCEALMENT OF INCOME. 5. THAT THE ORDER OF THE LEARNED CIT(A) IS A NON SPEAKING ORDER :- 2 -: WITHOUT CONSIDERING THE RELEVANT MATERIAL ALREADY PLACED ON RECORDS. 6. THE ORDER OF THE LEARNED CIT(A) IS AGAINST LAW, FACTS & PRINCIPLES OF NATURAL JUSTICE. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) WITH THE SUBMISSION THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL EX-PARTE WITHOUT DEALING WITH THE ISSUES ON MERIT WHEREAS AS PER LAW THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEAL ON MERIT EVEN IF THE ASSESSEE DOES NOT APPEAR. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND THE MATTER MAY BE RESTORED TO HIS FILE FOR ADJUDICATION OF THE APPEAL ON MERIT. 3. THE LD. D.R. HAS ALSO AGREED TO THIS SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, AS THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT. 4. IN THE LIGHT OF THE AFORESAID ARGUMENTS, WE ARE OF THE VIEW THAT SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT, HIS ORDER DESERVES TO BE SET ASIDE AND WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE- ADJUDICATE THE APPEAL AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:23 RD SEPTEMBER, 2015 JJ:1709 :- 3 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR