Shri Sachidanand Gupta, Kanpur V. Income Tax Officer, Ward- 3(4), Kanpur

ITA 608/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4803 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. K. SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

I.T.A. NO.608/LKW/2018 ASSESSMENT YEAR:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.608/LKW/2018 ASSESSMENT YEAR:2015-16 SHRI SACHIDANAND GUPTA, 14/102-A, CIVIL LINES, KANPUR. PAN:ABKPG 5405 G VS. INCOME TAX OFFICER, WARD-3(4), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-I, KANPUR DATED 13/06/2018 PERTAININ G TO ASSESSMENT YEAR 2015-16. 2. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH 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 DATE W HEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF LEA RNED CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED ONLY ONE NOTICE DATED 29/03/2018 FIXING THE DATE FOR COMPLIANCE ON 11/04/2018. HOWE VER, FROM THE ORDER OF LEARNED CIT(A) IT IS NOT CLEAR AS TO WHETHER THE NO TICE ISSUED BY LEARNED CIT(A) WAS ACTUALLY SERVED ON THE ASSESSEE OR NOT A ND WHEN NOBODY APPEARED ON THE DATE FIXED, CIT(A) PASSED THE EX-PA RTE ORDER. UNDER THESE FACTS, I FEEL THAT ONE MORE OPPORTUNITY SHOULD BE G IVEN TO THE ASSESSEE AS APPELLANT BY SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 12/02/2019 DATE OF PRONOUNCEMENT 15/02/2019 I.T.A. NO.608/LKW/2018 ASSESSMENT YEAR:2015-16 2 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. I AM OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT O PPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). I, THEREFOR E, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE OR DER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIREC TION 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 ASSESS EE. 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 LEAR NED 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 15/02 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:15/02/2019 *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