Shri Sai Tiles (P) Ltd., Kanpur V. Astt. Commissioner of Income Tax-4, Kanpur

ITA 61/LKW/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3967 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-10-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 15-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C JAIN
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI P. K. BANSAL, ACCOUNTANT MEMBER ITA NO.61/LKW/2016 ASSESSMENT YEAR:2008-09 M/S SHREE SAI TILES (P) LTD., 1252, Y BLOCK, KIDWAI NAGAR, KANPUR. PAN:AAHCS4972K VS. A.C.I.T.-4, KANPUR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI R. C. JAIN, FCA RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 19/10/2016 DATE OF PRONOUNCEMENT 21/10/2016 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-II, KANPUR DATED 30/11/2015 RELATING TO ASSE SSMENT YEAR 2008-09. 2. I HAVE HEARD THE RIVAL SUBMISSIONS, CAREFULLY CO NSIDERED THE SAME ALONG WITH THE ORDERS OF THE TAX AUTHORITIES BELOW. LEARNED A. R. OF THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) HAS PASS ED EX-PARTE ORDER WITHOUT AFFORDING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I NOTED FROM THE ORDER OF CIT(A) THAT ONL Y TWO NOTICES WERE ISSUED BY LEARNED CIT(A) FOR HEARING HOWEVER, IT IS NOT CLEAR FROM THE ORDER OF CIT(A) WHETHER THESE NOTICES WERE ACTUALLY SERVED ON THE ASSESSEE OR NOT. WHEN NOBODY APPEARED BEFORE THE CIT(A), EX-PA RTE ORDER WAS PASSED BY HIM WITHOUT ISSUING FURTHER NOTICE AND GIVING ANY FURTHER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHICH IS AGAINST THE PRI NCIPLES OF NATURAL 2 JUSTICE. UNDER THESE FACTS, IT IS CLEAR THAT THE AS SESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD. I, THEREFORE, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTI ON THAT THE CIT(A) SHALL GIVE PROPER OPPORTUNITY OF BEING HEARD TO THE ASSES SEE AND DECIDE THE GROUNDS ON MERIT RAISED BEFORE HIM. THE ASSESSEE I S ALSO DIRECTED TO CO- OPERATE THE CIT(A) IN DECIDING ITS APPEAL AND NOT T O SEEK UNDUE ADJOURNMENT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2016) SD/. ( P. K. BANSAL ) ACCOUNTANT MEMBER DATED:21/10/2016 *SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR