Sri Har Govind Modi, Shahjahanpur V. Deputy Commissioner of Income Tax, Circle- 1, Bareilly

ITA 591/LKW/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4805 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

I.T.A. NO.591/LKW/2018 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.591/LKW/2018 ASSESSMENT YEAR:2014-15 SHRI HAR GOVIND MODI, T P NO. 56, MODI NIWAS, ROSHANGANJ, SHAHJAHANPUR. PAN:ADCPM2529B VS. DY.C.I.T.-1, BAREILLY. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A), BAREILLY DATED 31/05/2018 PERTAININ G TO ASSESSMENT YEAR 2014-15. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDER AS ACCORDING TO HIM, NOBODY HAD APPEARED ON THE DAT ES WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. DURING THE COURS E OF HEARING BEFORE US, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THO UGH LEARNED CIT(A) HAD ISSUED VARIOUS NOTICES TO THE ASSESSEE HOWEVER, EIT HER THE CASE WAS ADJOURNED OR LEARNED CIT(A) WAS NOT AVAILABLE. AS REGARDS NON-COMPLIANCE OF THE LAST NOTICE OF HEARING ON 11/04/2019, LEARNE D COUNSEL FOR THE APPELLANT BY SHRI P. K. KAPOOR, C. A. RESPONDENT BY S HRI JAI NATH VERMA, D.R. DATE OF HEARING 05/11/2019 DATE OF PRONOUNCEMENT 06 / 11 /201 9 I.T.A. NO.591/LKW/2018 ASSESSMENT YEAR:2014-15 2 ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT ENSU RE THE COMPLIANCE FOR THE REASON THAT THE ASSESSEE WAS UNDER MEDICAL TREA TMENT AND HE COULD NOT COMMUNICATE HIS COUNSEL THE DATE OF HEARING IN DUE TIME. IN SUPPORT OF HIS CONTENTION, LEARNED COUNSEL FOR THE ASSESSEE SUBMIT TED A MEDICAL CERTIFICATE. HE SUBMITTED THAT IN VIEW OF THE AFORESAID FACTS, T HE EX-PARTE ORDER PASSED BY LEARNED CIT(A) IS AGAINST THE PRINCIPLES OF NATU RAL JUSTICE AS THE SAME HAS BEEN PASSED WITHOUT AFFORDING DUE AND EFFECTIVE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED TO LEARNED CIT(A) FOR PASSING ORDER AFR ESH. 3. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. IN THIS CASE THE LEARNED CIT(A) HAS PASSED THE EX-PARTE ORDER BY OBSERVING THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. HOWEVER, DURING THE COURSE OF HEARING, LEARNED COUN SEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT ENSURE THE CO MPLIANCE ON 11/04/2018 FOR THE REASON THAT THE ASSESSEE WAS UNDER MEDICAL TREATMENT AND HE COULD NOT COMMUNICATE HIS COUNSEL THE DATE OF HEARING IN DUE TIME. UNDER THESE FACTS WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE G IVEN TO THE ASSESSEE AS LEARNED CIT(A) HAS NOT DECIDED THE APPEAL ON MERITS . THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCEDURE IN APPEA L BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TI ME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHO ULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. WE ARE OF THE VIEW FROM TH E FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIE NT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). WE, THEREFO RE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASID E THE ORDER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH T HE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL A FRESH AFTER GIVING PROPER I.T.A. NO.591/LKW/2018 ASSESSMENT YEAR:2014-15 3 AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT SEEK UNDUE ADJOURNMENT AND CO-OPERATE WITH LEARNED CIT(A) IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/11/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:08/11/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW