Mr. Arun Singh Rathore, Kanpur V. Income Tax Officer-3(1), Kanpur

ITA 553/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9774 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 31-08-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: A P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 553/LKW/2017 ASSESSMENT YEAR: 2006 - 07 MR ARUN SINGH RATHORE EWS - 476, AVAS VIKAS CO LONY - 3 PANKI ROAD, KALYANPUR, KANPUR V. INCOME TAX OFFICER 3(1) KANPUR T AN /PAN : ABIPR0923N (APP LICA NT) (RESPONDENT) APP LIC ANT BY: SHRI A. P. SINGH, ADVOCATE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 19 0 9 201 8 DATE OF PRONOUNCEMENT: 20 0 9 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - I, KANPUR DATED 3/7/2017. 2 . THE LD. A.R. OF THE ASSESSEE INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) AND SUBMIT TED THAT IT IS AN EX - PARTE ORDER AND THE RIGHTS AND THE LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY THE LD. CIT(A). LD. CIT(A) HAS DISMISSED THE APPEAL FOR WITHOUT AFFORDING ANY OPPORTUNITY OF HEARING TO THE ASSESSEE. LD. A.R. OF THE ASSESSE E PRAYED FOR AN OPPORTUNITY TO PRESENT ASSESSEES CASE ON MERIT BEFORE THE LD. CIT(A). LD. D.R. CONCEDED TO THE REQUEST MADE BY THE LD. A.R. OF THE ASSESSEE. 3 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND WE NOTICE THAT THE ORDER PASS ED BY THE LD. CIT(A) IS AN ITA NO.553/LKW/2017 PAGE 2 OF 2 EX - PARTE ORDER. FROM THE ENTIRE ORDER OF THE LD. CIT(A), IT IS NOT DISCERNIBLE WHETHER ANY NOTICE HAS BEEN ISSUED TO THE ASSESSEE FROM THE OFFICE OF THE LD. CIT(A), AS THERE IS NO MENTION REGARDING ISSUANCE OF NOTICE. THE LD. C IT(A) HAD DISMISSED THE APPEAL EX - PARTE QUA THE ASSESSEE AFTER CONSIDERING THE STATEMENT OF FACTS. IT IS ALSO TRUE THAT THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON BY THE LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE WE SET A SIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE TO DECIDE THE SAME ON MERIT AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS O RDER WITH ALL NECESSARY DOCUMENTARY EVIDENCES AND ARGUE THE CASE ON MERITS. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHUR Y ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH SEPTEMBER , 201 8 JJ: 1909 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR