Shri Rajesh Kumar Verma, Lucknow V. Income Tax Officer- 4(3), Lucknow

ITA 563/LKW/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1438 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SHAILENDRA MISRA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201; 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCHSMC, LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 563 /LKW/2019 ASSESSMENT YEAR: 201 0 - 1 1 RAJESH KUMAR VERMA PROP. M/S JANTA PROPERTIES 538A/1711/9, KANCHAN PURAM TRIVENI NAGAR-II, SITAPUR ROAD LUCKNOW V. ITO 4(3) LUCKNOW TAN/PAN: ADUPV6124B (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SHAILENDRA MISRA, ADVOCATE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 12 12 2019 DATE OF PRONOUNCEMENT: 13 12 2019 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-2, LUCKNOW DATED 31/5/2019 RELATING TO ASSESSMENT YEAR 2010-11. 3. I HAVE HEARD THE 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 TWO NOTICES, DATED 30/1/2019 AND 13/2/2019 AND ON TWO OCCASIONS ADJOURNMENT WAS SOUGHT ON BEHALF OF THE ASSESSEE AND ON THE LAST DATE FIXED FOR HEARING, I.E., ON 16/4/2019, 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 ASSESSEE, AS THE LEARNED CIT(A) HAS NOT DECIDED THE APPEAL ON MERITS. THE PROVISIONS OF ITA NO.613/LKW/2019 PAGE 2 OF 2 SECTION 250, WHICH DEAL WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING OF THE 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 OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13/12/2019. SD/ - [T.S. KAPOOR] ACCOUNTANT MEM BER DATED:13/12/2019 JJ:1212 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR