M/s Speed Rollers Pvt. Ltd., Kanpur V. The Income Tax Officer-6(2), Kanpur

ITA 651/LKW/2013

• Counselvise Citation: 65123714 RSA 2013
• Duration Of Justice: 1 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-04-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 02-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARE BEING DISPOSED OF; IN RESPECT OF ASSESSMENT YEARS
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NOS.651 TO 653/LKW/2013 A.YRS.:2004 - 05, 2006 - 07 & 2008 - 09 M/S SPEED ROLLERS PVT. LTD., 46/146, HALSEY ROAD, KANPUR. PAN:AAECS2248H VS. INCOME TAX OFFICER - 6(2), KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER A. K. GARODIA, A.M. ALL THESE APPEALS ARE FILED BY THE ASSESSEE IN RESPECT OF ASSESSMENT YEARS 2004 - 05, 2006 - 07 & 2008 - 09. ALL THE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT PARA NO. 3 OF THE ORDER OF CIT(A) IN ALL THE THREE APPEALS IS RELEVANT AS PER WHICH, IT IS NOTED BY CIT(A) THAT SHRI PREM KAPOOR, A. R. OF THE ASSESSEE ATTENDED AND FILED CERTAIN DETAILS AND THEREAFTER , A NOTICE DATED 11/06/2012 WAS ISSUED WHICH CAME BACK UNSERVED AND THEREAFTER, HE PROCEEDED TO DECIDE THE APPEALS ON THE BASIS OF THE ASSESSMENT ORDER, GROUNDS OF APPEAL, STATEMENTS OF FACTS AND THE WRITTEN SUBMISSIONS DATED 16/11/2009. HE APPELLANT BY SHRI SUDHINDRA JAIN, C. A. SHRI SWARAN SINGH, C. A. RESPONDENT BY SHRI HARISH GIDWANI, D. R. DATE OF HEARING 22/04/2015 DATE OF PRONOUNCEMENT 1 9 /06/2015 2 SUBMITTED THAT CIT(A) SHOULD HAVE PROVIDED ONE MORE OPPORTUNITY TO THE ASSESSEE AND SIN C E IT WAS NOT DONE BY CIT(A), THE MATTER SHOULD BE RESTORED TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. 3. LEARNED D.R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. FIRST WE REPRODUCE PARA NO. 3 FROM THE ORDER OF LEARNED CIT(A) FOR ASSESSMENT YEAR 2004 - 05 I.E. I.T.A. NO.651/LK W/2013, WHICH READS AS UNDER: 3. NOTICE U/S 250 OF THE INCOME TAX ACT WAS ISSUED AND ONE SHRI PREM KAPOOR, A. R. OF THE ASSESSEE ATTENDED AND HAD FILED CERTAIN DETAILS. ONCE AGAIN NOTICE DATED 11/06/2012 WAS ISSUED WHICH CAME BACK UNSERVED. IN VIEW OF THE ABOVE, THE APPEAL IS DECIDED ON THE BASIS OF THE ASSESSMENT ORDER, GROUNDS OF APPEAL, STATEMENTS OF FACTS AND THE WRITTEN SUBMISSIONS DATED 16/11/2009 WHICH ARE PART OF THE RECORD. 5. IN THE REMAINING TWO APPEALS ALSO, PARA NO. 3 OF THE ORDER OF LEA RNED CIT(A) IS IDENTICAL AND THEREFORE, WE ARE NOT REPRODUCING THE SAME FOR THE SAKE OF BREVITY. AS PER THIS PARA, IT IS SEEN THAT HE HAS NOTED THAT ONE SHRI PREM KAPOOR, A. R. OF THE ASSESSEE ATTENDED AND HAD FILED CERTAIN DETAILS. THEREAFTER , HE HAS IS SUED A NOTICE ON 11/03/2012 BUT HE HAS NOT STATED THAT WHAT WAS THE DATE OF COMPLIANCE. HE HAS FURTHER NOTED THAT THIS NOTICE HAS COME BACK UNSERVED. HENCE, IT IS ADMITTED POSITION THAT THIS NOTICE WAS NOT SERVED ON THE ASSESSEE. THEREFORE, IN OUR CONSI DERED OPINION, THE CIT(A) SHOULD HAVE MADE FURTHER EFFORTS TO SERVE THE NOTICE ON THE ASSESSEE BUT SINCE IT WAS NOT DONE BY CIT(A), WE FEEL THAT IN THE INTEREST OF JUSTICE, THE MATTER SHOULD GO TO CIT(A) FOR FRESH DECISION AFTER PROVIDING DUE AND ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE SET ASIDE THE ORDER OF CIT(A) IN ALL THE THREE CASES AND RESTORE THE MATTER BACK TO HIS FILE 3 FOR FRESH DECISION. SINCE WE HAVE RESTORED THE MATTER BACK TO THE FILE OF CIT(A) FOR FRESH DECISION, WE ARE NOT M AKING ANY COMMENT ON THE MERIT OF THE ISSUE IN DISPUTE. 6. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 9 /06/2015 *C.L.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 ASSTT. REGISTRAR