M/s Kohli Transport Co., Sitapur V. Astt. Commissioner of Income Tax, Sitapur

ITA 554/LKW/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1187 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 15-09-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAI NATH VERMA
• Assessee Lawyers: YOGESH AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 554 & 555/LKW/2016 ASSESSMENT YEAR: 2009 - 10 M/S KOHLI TRANSPORT COMPANY SITAPUR V. ACIT SITAPUR T AN /PAN : AAFFK1942E (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI YOGESH AGRAWAL, ADVOCATE RESPONDENT BY: SHRI JAI NATH VERMA, D.R. DATE OF HEARING: 04 09 201 8 DATE OF PRONOUNCEMENT: 07 0 9 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATE FROM THE ORDER S OF THE LD. CIT(A), BAREILLY DATED 30/6/2016 AS PER GROUNDS OF APPEAL S ON RECORD. 2 . AT THE TIME OF HEARING , LD. A.R. OF THE ASSESSEE APPRISED THE BENCH THAT THESE APPEALS RELATE TO THE IMP OSITION OF PENALTY ON THE ASSESSEE UNDER SECTION 271A AND 271B OF THE ACT. LD. A.R. OF THE ASSESSEE FURTHER INVITED OUR ATTENTION TO THE ORDERS PASSED BY THE LD. CIT(A) IN BOTH THESE CASES AND SUBMITTED THAT THE ORDERS OF THE LD. CIT(A) ARE EX - PARTE ORDER S WHEREIN APPEALS OF THE ASSESSEE WERE DISMISSED BY THE LD. CIT(A) FOR NON - PROSECUTION BY THE ASSESSEE AND LD. CIT(A) HAS DECIDED THESE APPEALS AS PER MATERIALS AVAILABLE ON RECORD. LD. A.R. OF THE ASSESSEE FURTHER SUBMITTED THAT THE RIGHTS AND LIABILITIE S OF THE ASSESSEE WERE NOT ADJUDICATED BY THE LD. CIT(A) SINCE THEY WERE ITA NO.554 & 555/LKW/2016 PAGE 2 OF 3 NOT ABLE TO PRESENT THEIR CASE ON MERIT BEFORE THE LD. CIT(A) AND AT THE SAME TIME PRAYED FOR A FINAL OPPORTUNITY TO PRESENT THEIR CASE ON MERITS BEFORE THE FIRST APPELLATE AUTHORITY. 3 . THE LD. D.R. VEHEMENTLY ARGUED THAT SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, HOWEVER, RECORD SHOW S THAT ASSESSEE HAD EITHER SOUGHT ADJOURNMENT OR HAS NOT APPEARED ON THE DATES OF HEARING, THEREFORE, ASSESSEE DOES NOT DESERVE ANOTHER CHANCE. 4 . WE HA VE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND WE FIND THAT ORDERS OF THE LD. CIT(A) ARE BASED ON MATERIALS AVAILABLE ON RECORD AND THE APPEALS WERE DISMISSED BY THE FIRST APPELLATE AUTHORITY ON THE GROUND OF NON - PROSECUTION BY THE ASSESSEE . IT IS CLEAR FROM RECO RD THAT ASSESSEE WAS NOT PRESENT FOR HEARING BEFORE THE LD. CIT(A) AND SO FAR AS HIS RIGHTS AND LIABILITIES OF THE ASSESSEE ARE CONCERNED , THE SAME WERE NOT DEALT UPON BY THE LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE, WE SE T ASIDE THE ORDERS OF THE LD. CIT(A) IN BOTH THE CASES AND RESTORE THE MATTER BACK TO HIS FILE TO ADJUDICATE THE MA T TER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE IN ITA NO.554 & 555/LKW/2016 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 TH SEPTEMBER , 201 8 JJ: 0409 ITA NO.554 & 555/LKW/2016 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPE LLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR