Smt. Santosh Kumari Shukla, Kanpur V. Inocme Tax Officer-5(4), Kanpur

ITA 614/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7654 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SB
• Assessment Year: 2006-2007
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKESH GARG S HRI C K SIN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NOS.614 TO 618/LKW/2018 ASSESSMENT. YRS:2006-07 TO 2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NOS.614 TO 618/LKW/2018 ASSTT. YEARD:2006-07 TO 2010-11 SMT. SANTOSH KUMARI SHUKLA, H.NO.503-A, SHIVA PALACE, DURGA VIHAR, TIWARIPUR, KANPUR. PAN:AHFPS 5766 F VS. INCOME TAX OFFICER-5(4), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS BUNCH OF FIVE APPEALS HAS BEEN FILED BY THE A SSESSEE AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-II, KANPUR ALL DA TED 01/06/2018 PERTAINING TO ASSESSMENT YEARS 2006-07 TO 2010-11. 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 ORDERS IN ALL THE APPEALS AS ACCORDING TO HIM, NOBODY HAD APP EARED ON THE DATES WHEN THE APPEALS WERE FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED V ARIOUS NOTICES TO THE ASSESSEE HOWEVER, NEITHER ANYBODY APPEARED NOR FILE D WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSED THE EX-PARTE ORDER S. IN THE EARLIER ROUND ALSO THE LEARNED CIT(A) HAD PASSED EX-PARTE ORDERS AS DURING THE EARLIER PROCEEDINGS ALSO NOBODY HAD APPEARED BEFORE HIM AND HON'BLE I.T.A.T. HAD REMITTED THE MATTERS BACK TO LEARNED CIT(A) FOR AFF ORDING ONE MORE APPELLANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 09/01/2019 DATE OF PRONOUNCEMENT 1 1 / 01 /201 9 I.T.A. NOS.614 TO 618/LKW/2018 ASSESSMENT. YRS:2006-07 TO 2010-11 2 OPPORTUNITY TO THE ASSESSEE. THE LEARNED CIT(A) DU RING SECOND ROUND HAS AGAIN ISSUED VARIOUS NOTICES ON E-MAIL OF THE ASSES SEE BUT ASSESSEE AGAIN HAS NOT RESPONDED. IN THESE CIRCUMSTANCES GENERALL Y THE ASSESSEE DOES NOT DESERVE ANOTHER OPPORTUNITY BUT KEEPING IN VIEW THE FACT THAT NOTICES WERE ISSUED TO THE ASSESSEE ELECTRONICALLY ON E-MAIL ADD RESS WHICH SEEMS TO BE THAT OF SOME COUNSEL, I FEEL THAT ONE MORE OPPORTUN ITY SHOULD BE GIVEN TO THE ASSESSEE AS LEARNED CIT(A) HAS NOT DECIDED THE APPEALS ON MERITS. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCE DURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD A T THE TIME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO A PPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOU T GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. I, THEREFORE, IN THE I NTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF CI T(A) AND RESTORE THE APPEALS TO THE FILE OF THE CIT(A) WITH THE DIRECTIO N THAT THE CIT(A) SHALL REFIX THE SAID APPEALS AND DECIDE THE APPEALS AFRESH AFTE R 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 SHOULD NOT SEEK UNDUE ADJOURNMENT AND SHOULD CO-OPE RATE WITH LEARNED CIT(A) IN DISPOSING OF THE APPEALS. THE ASSESSEE I S ALSO DIRECTED TO CONTACT LEARNED CIT(A) ON RECEIPT OF THIS ORDER AND SHOULD GET HIS CASES LISTED FOR HEARING. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 11/01 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:11/01/2019 *SINGH I.T.A. NOS.614 TO 618/LKW/2018 ASSESSMENT. YRS:2006-07 TO 2010-11 3 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