M/S. Ashok Griha Udyog Kendra Private Limited, Kanpur V. Assistant Commissioner of Income Tax- 5, Kanpur

ITA 67/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2748 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Condonation of delay

Judgement Text

I.T.A. NO.67/LKW/2018 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.67/LKW/2018 ASSESSMENT YEAR:2014-15 M/S ASHOK GRIHA UDYOG KENDRA PRIVATE LIMITED, 51/92, SHREE BHAGWATI TOWER, NAYAGANJ, KANPUR. PAN:AABCA 1684 N VS. A.C.I.T.-5, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T.S. KAPOOR:A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-II, KANPUR, DATED 28/09/2017 PERTAINING TO A SSESSMENT YEAR 2014- 2015. 2. AT THE OUTSET, LEARNED A. R. INVITED OUR ATTENTI ON TO THE FACT THAT THERE HAS BEEN A DELAY OF 47 DAYS IN FILING THE APPEAL. THE ASSESSEE HAS SUBMITTED THE CONDONATION APPLICATION DATED 29/01/2 018 DULY SUPPORTED BY SWORN IN AFFIDAVIT STATING THEREIN THAT DUE TO ILLN ESS AND DEATH OF THE MOTHER OF SHRI SANJEET ROY CHAUDHARY, ACCOUNTANT OF THE AS SESSEE COMPANY, THE APPEAL COULD NOT BE FILED IN PRESCRIBED TIME. LEAR NED A. R. PRAYED THAT APPELLANT BY SHRI JAGDISH, ADVOCATE RESPONDENT BY SHRI C. K. SINGH, D. R. DATE OF HEARING 01 / 11 /201 8 DATE OF PRONOUNCEMENT 02 / 11 /201 8 I.T.A. NO.67/LKW/2018 ASSESSMENT YEAR:2014-15 2 KEEPING IN VIEW THE ABOVE FACTS, THE DELAY OF 48 DA YS IN FILING THE APPEAL MAY BE CONDONED. 3. LEARNED D. R. HAD NO OBJECTION TO CONDONATION OF DELAY AND THEREFORE, KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE, THE DELAY WAS CONDONED AND LEARNED A. R. WAS ASKED TO ARGUE ON ME RITS. 4. 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 ORDER AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DATES WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CI T(A), IT IS NOT CLEAR AS TO ON WHICH DATE THE LEARNED CIT(A) HAD ISSUED NOTICES AND ON WHICH DATES THE CASE WAS FIXED FOR HEARING BEFORE HEARING AND WHERE THE NOTICES ISSUED BY HIM WERE SERVED ON THE ASSESSEE OR NOT AND WHEN NOB ODY APPEARED BEFORE LEARNED CIT(A), HE PASSED THE EX-PARTE ORDER. I FEE L THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AS LEAR NED CIT(A) HAS NOT DECIDED THE APPEAL ON MERITS. THE PROVISION OF SECT ION 250 WHICH DEALS WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING OF APPEAL. EVEN TH E NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORT UNITY. I AM OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NO T BEEN GIVEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPE AL BY THE CIT(A). I, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL AFRESH AFTER GIVING PROPER AND SUFFICIENT OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF I.T.A. NO.67/LKW/2018 ASSESSMENT YEAR:2014-15 3 HEARING FIXED BY LEARNED CIT(A) AND NOT SEEK UNDUE ADJOURNMENT AND CO- OPERATE WITH LEARNED CIT(A) IN DISPOSING OF THE APP EAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 02/11 /2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:02/11/2018 *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