Seema Srana, Lucknow V. Income Tax Officer-5(3), Lucknow

ITA 645/LKW/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2866 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 08-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW [THROUGH VIRTUAL HEARING] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 645 /LKW/ 2019 ASSESSMENT YEAR: 2013 - 14 SEEMA SARNA 18, PUSHPANJALI ENCLAVE RIVER BANK COLONY LUCKNOW V. ITO RANGE 5(3) LUCKNOW TAN/PAN: ANGPS4976E (APP EL L ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI HARISH GIDWANI, D.R. DATE OF HEARING: 16 0 6 20 2 1 DATE OF PRONOUNCEMENT: 17 0 6 20 2 1 O R D E R PER A.D. JAIN, V.P.: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-2, LUCKNOW DATED 2/9/2019, FOR THE ASSESSMENT YEAR 2013-14. 2. NONE HAS APPEARED FOR THE ASSESSEE. HOWEVER, FINDING THAT THE MATTER CAN BE PROCEEDED WITH IN THE ABSENCE OF THE ASSESSEE, WE ARE DOING SO, HAVING HEARD THE LD. D.R. AND HAVING PERUSED THE MATERIAL ON RECORD. 3. BY VIRTUE OF THE IMPUGNED ORDER, THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE QUA THE ASSESSEE, FOR NON-APPEARANCE. IN THE ORDER UNDER APPEAL, THE LD. CIT(A) TALKS ABOUT THE ISSUANCE OF NOTICE/S TO THE ASSESSEE. HOWEVER, THE SERVICE OF THE SAID NOTICE/S ON THE ASSESSEE HAS NOT BEEN PAGE 2 OF 2 COMMENTED ON. IN THIS VIEW OF THE MATTER, ANOTHER OPPORTUNITY OF HEARING REQUIRES TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE FULLY BEFORE THE LD. CIT(A). EVEN OTHERWISE, IT IS TRITE [S. VELU PALANDAR VS. DCIT 83 ITR 683 (MAD.) AND MS. SWATI PAWA VS. DY. CIT, 175 ITD 622 (DEL)] AND INCUMBENT ON THE LD CIT(A) TO DECIDE AN APPEAL ON MERIT EVEN IN THE ABSENCE OF ANY REPRESENTATION BEFORE THEM. 5. IN VIEW OF THE ABOVE, THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH ON MERIT, IN ACCORDANCE WITH LAW, ON AFFORDING DUE AND ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL COOPERATE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT(A). ALL PLEAS AVAILABLE UNDER THE LAW SHALL REMAIN SO AVAILABLE TO THE ASSESSEE. ORDERED ACCORDINGLY. 6. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/06/2021. SD/ - SD/ - [T. S. KAPOOR] VICE PRESIDENT ACCOUNTANT MEMBER [A. D. JAIN] DATED:17/06/2021 JJ: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR