Rijwan Ahmad, Kanpur V. Income Tax Officer-3(3), Kanpur

ITA 569/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1776 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: YOGESH AGRAWAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 569/LKW/2017 ASSESSMENT YEAR: 2011 - 12 RIZWAN AHMAD 102/185, COLONELGANJ KANPUR V. INCOME TAX OFFICER 3(3) KANPUR T AN /PAN : AEEPA9744F (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI YOGESH AGRAWAL, ADVOCATE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 28 08 201 8 DATE OF PRONOUNCEMENT: 31 08 201 8 O R D E R PER P ARTHA SARA THI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - I, KANPUR DATED 19/2/2016 AS PER GROUNDS OF APPEAL ON RECORD. 2 . AT THE VERY OUTSET, IT IS NOTICED THAT THIS APPEAL IS TIME BARRED SINCE THERE IS A DELAY OF 4 96 DAYS IN FILING OF THIS APPEAL. ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY SUPPORTED BY TWO AFFIDAVITS, ONE BY THE ADVOCATE OF THE ASSESSEE AND THE OTHER BY ASSESSEE HIMSELF. WE HAVE PERUSED THE CONDONATION PETITION AND THE TWO AFFIDAVI TS FILED BY THE ASSESSEE AND WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED FOR THE REASONS WHICH WERE BEYOND THE CONTROL OF THE ASSESSEE IN FILING OF THE APPEAL , THEREFORE, WE CONDONE THE DELAY AND ADMIT THIS APPEAL FOR HEARING. ITA NO.569/LKW/2017 PAGE 2 OF 3 3 . THE LD. A.R. OF THE ASSE SSEE INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) AND SUBMITTED 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 NON - PROSECUTION BY THE ASSESSEE. LD. A.R. OF THE ASSESSEE PRAYED FOR FINAL 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. 4 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CON TENTIONS AND WE NOTICE THAT THE ORDER PASSED BY THE LD. CIT(A) IS AN EX - PARTE ORDER. IT IS ALSO TRUE THAT SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE BY THE LD. CIT(A) AND ASSESSEE HAS NOT ATTENDED THE HEARING ON THOSE DATES BEFORE THE LD. CIT(A). NEVERTHELESS 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 PROVIDE ONE FINAL OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE BEFORE THE LD. CIT(A) AN D DIRECT THE ASSESSEE TO APPEAR BEFORE HIM IMMEDIATELY ON RECEIPT OF THIS ORDER WITH ALL NECESSARY DOCUMENTARY EVIDENCES AND ARGUE THE CASE ON MERITS. THE LD. CIT(A) SHALL ADJUDICATE THE MATTER AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSE SSEE AND IN VIEW OF THIS WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE TO ADJUDICATE THE SAME AS INDICATED HEREINABOVE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE O PEN COURT ON 31 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST AUGUST , 201 8 JJ: 2808 ITA NO.569/LKW/2017 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR