M/s Global Alloys Pvt. Ltd., Kanpur V. Income Tax Officer-6(2), Kanpur

ITA 635/LKW/2018

AI Insights

The case involves M/s Global Alloys Pvt. Ltd., which filed appeals against the Income Tax Officer, Ward-6(2), Kanpur, for the assessment years 2013-14 and 2014-15. The appeals were initially dismissed due to the non-appearance of the assessee and were found to be time-barred by 278 days. The tribunal condoned the delay due to the demise of a key director responsible for finance and taxation. The original assessments were made under section 144 of the Income Tax Act, 1961, due to the absence of the assessee's appearance before the Assessing Officer. The tribunal found the orders of the CIT(A) to be cryptic and non-speaking, leading to the decision to restore the appeals for a fresh hearing on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113323 (ITAT-LUCKNOW)
• Duration Of Justice: 4 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-05-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 17-09-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Section: 144

Judgement Text

I.T.A. Nos.632 to 636/Lkw/2018 Assessment years:2013-14 & 2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos.632 to 634/Lkw/2018 Assessment Years: 2013-14 & I.T.A. No.635 & 636/Lkw/2018 Assessment Years: 2014-15 M/s Global Alloys Pvt. Ltd., 17/5, Roland Tower, The Mall, Kanpur. PAN:AABCG3480C Vs. Income Tax Officer, Ward-6(2), Kanpur. (Appellant) (Respondent) O R D E R PER BENCH: All the captioned appeals have been preferred by the assessee pertaining to two assessment years namely 2013-14 and 2014-15. 2. None was present when the appeals were called out for hearing. However, an application seeking adjournment in all the five appeals was placed before us. A perusal of the order sheet entries shows that these appeals were filed with the registry of this Tribunal on 20/09/2018 and Appellant by None Respondent by Shri Harish Gidwani, D.R. Date of hearing 11/05/2023 Date of pronouncement 12/05/2023 I.T.A. Nos.632 to 636/Lkw/2018 Assessment years:2013-14 & 2014-15 2 thereafter these appeals have been adjourned at the request of the assessee’s counsel on as many as 10 occasions till date. Therefore, it is apparent that the assessee is not interested in seriously persuing these appeals before us. In such a situation, we are constrained to reject the adjournment application and proceed with the hearing of the appeals ex- parte qua the assessee. 3. A further perusal of the records shows that all the appeals have been filed belatedly and are time barred by 278 days. In this regard the delay condonation applications are on record which are duly supported by affidavits in which it has been deposed that the appeals could not be filed in time due to the reason of demise of Shri Madan Hada, the key person and director of the assessee company who used to look after the finance and taxation matters of the assessee company. Looking into the reason, cited in the delay condonation applications, we deem it appropriate to condone the delay in all the five appeals and admit the appeals for regular hearing. 4. We have perused the impugned orders as well as the assessment orders and it is seen that the assessments have been completed u/s 144 of the Income Tax Act, 1961 (hearinafter called the “Act”) for the reason of the assessee not putting in any appearance before the Assessing Officer. Similarly, the appeals before the learned CIT(A) have also been dismissed by the learned First Appellate Authority in limine for the reason of the assessee not appearing before the learned First Appellate Authority. Thus, the approach of the assessee has been most casual and non-serious. 5. However, looking into the overall facts and circumstances of the case and in the interest of substantial justice, since the order of the learned I.T.A. Nos.632 to 636/Lkw/2018 Assessment years:2013-14 & 2014-15 3 CIT(A) is cryptic and non-speaking, we deem it appropriate to restore all the five appeals to the office of the learned First Appellate Authority with a direction to adjudicate all the five appeals on merits in accordance with law after giving a proper opportunity to the assessee to present its case. We also direct the assessee to now fully cooperate during the second round of appellate proceedings before the learned First Appellate Authority and fully avail the opportunity being granted to it failing which the learned First Appellate Authority shall be at liberty to pass order on merits in accordance with law even if it is ex-parte qua the assessee. 6. In the result, all the five appeals are allowed for statistical purposes. (Order pronounced in the open court on 12/05/2023) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUDHANSHU SRIVASTAVA) Accountant Member Judicial Member Dated:12/05/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar