Uttar Pradesh Cricket Association, Kanpur V. Astt. Commissioner of Income Tax-1, Kanpur

ITA 58/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4050 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 15-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH GARG SHRI AMIT NIGAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. P . K. BANSAL , ACCOUNTANT MEMBER AND SHRI ABY T VARKEY , JUDICIAL MEMBER ITA NO. 58/LKW/2016 ASSESSMENT YEAR: 2011 - 12 UTTAR PRADESH CRICKET ASSOCIATION E - 23, KAMLA NAGAR TO WNSHIP KANPUR V. ACIT - I KANPUR T AN /PAN : AAAAU2038F (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI AMIT NIGAM, D.R. DATE OF HEARING: 09 08 2016 DATE OF PRONOUNCEMENT: 11 08 2016 PER ABY T VARKEY, J.M : O R D E R THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - II, KANPUR DATED 24.11.2015 FOR THE ASSESSMENT YEAR 2011 - 12. 2 . AT THE OUTSET ITSELF THE LD. A.R. OF THE ASSESSEE POINTED OUT THAT THIS WAS AN EX - PARTE ORDER PASSED BY THE L D. CIT(A) WITHOUT HEARING THE ASSESSEE ON MERIT OF THE MATTER. SINCE THERE IS A VIOLATION OF NATUR AL JUSTICE AND THE APPEAL HAS NOT BEEN HEARD ON MERIT, THE LD. A.R. OF THE ASSESSEE PRAYED THAT THE IMPUGNED ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND REM ANDED BACK TO THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH. [ ITA NO.58/LKW/2016, A.Y. 2011 - 12 ] 2 3 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORD. WE FIND THAT THE LD. CIT(A) HAS NOTED THE FOLLOWING TO DISMISS THE APPEAL OF THE ASSESSEE: - 2. NOTICES DATED 30.4.2015, AND 20.10.2015 F OR ASSESSEES COMPLIANCE ON 7.5.2015 AND 27.10.2015 RESPECTIVE. EVEN THE ADJOURNMENT SEEKED VIDE LETTER DATED 27.10.2015, THE SAME HAS ALSO BEEN UNCOMPLIED WITH. IN REPLIES TO ALL THE NOTICES ISSUED NOT EVEN A SINGLE COMPLIANCE HAS BEEN MADE TILL DATE. NO WRITTEN SUBMISSION OR ANY PAPER BOOKS HAS BEEN FILED IN SUPPORT OF ANY OF THE GROUNDS OF APPEAL IN THIS OFFICE. 4 . A PERUSAL OF THE ABOVE FACTS , WHICH HAS BEEN BROUGHT ON RECORD BY THE LD. CIT(A) TO PROCEED WITH THE EX - PARTE ORDER SHOWS THAT THE OFFICE OF THE LD. CIT(A) HAS ISSUED NOTICE DATED 30.4.2015 ASKING THE ASSESSEE TO APPEAR ON 7.5.2015 AND NOTICE DATED 20.10.2015 DIRECTING THE ASSESSEE TO APPEAR ON 27.10.2015. HOWEVER, WE DO NOT UNDERSTAND WHAT THE LD. CIT(A) INTEND TO STATE FROM THE WORDS EVEN ADJOURNMENT SEEKED VIDE LETTER DATED 27.10.2015, THE SAME HAS ALSO BEEN UNCOMPLIED WITH. WE ARE UN ABLE TO UNDERSTAND ANY MEANING OUT OF THE SAID STATEMENT GIVEN BY THE LD. CIT(A). SO WHAT WE CAN INFER FROM THE AFORESAID FACTS AS NOTED BY THE LD. CIT(A) I S THAT FIRST THE LD. CIT(A) HAS SENT NOTICE DATED 30.4.2015 ASKING THE ASSESSEE TO APPEAR ON 7.5.2015 AND THEREAFTER ON 20.10.2015 DIRECTING THE ASSESSEE TO APPEAR ON 27.10.2015. THE LD. CIT(A) HAS ALSO NOTED THAT THE ASSESSEE HAS PREFERRED AN ADJOURNMENT APPLICATION VIDE LETTER DATED 27.10.2015. THEREAFTER , WE DO NOT UNDERSTAND WHAT THE LD. CIT(A) MEAN T TO SAY BY ADJOURNMENT NOT COMPLIED WITH. FROM THE AFORESAID FACTS, WE SAFELY INFER THAT WHEN THE MATTER WAS LISTED FOR HEARING DURING SECOND TIME, THE A SSESSEE HAD PREFERRED AN ADJOURNMENT APPLICATION. THEREAFTER , WE DO NOT KNOW WHICH DATE HAS BEEN GRANTED BY THE LD. CIT(A) FOR APPEARANCE OF THE ASSESSEE AND WE FIND THAT THE IMPUGNED ORDER IS [ ITA NO.58/LKW/2016, A.Y. 2011 - 12 ] 3 DATED 24.11.2015 . WE DO NOT KNOW THE DATE ON WHICH T HE LAST O PPORTUNITY HAS BEEN GRANTED BY THE LD. COMMISSIONER OF INCOME - TAX TO THE ASSESSEE . IN THE AFORESAID CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE SHOULD BE GRANTED AN OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LD. CIT(A) AND CONTESTE D ON MERIT. THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO ADJUDICATE THE APPEAL ON MERIT AFTER HEARING THE ASSESSEE . THE ASSESSEE IS ALSO DIRECTED TO CO - OPERATE WITH THE PROCEEDINGS BEFORE THE LD. CIT(A). 5 . IN THE RESULT, APPEAL FIL ED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11.8.2016. SD/ - SD/ - [P. K. BANSAL ] [ ABY T VARKEY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH 1 . APPELLANT AUGUST , 2016 JJ: 0908 COPY FORWARDED TO: 2 . RESPO NDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR