Anoop Jaiswal, Kanpur V. The Income Tax Officer-1(1), Kanpur

ITA 676/LKW/2013

• Counselvise Citation: 67623714 RSA 2013
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-04-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 12-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.676/LKW/2013 ASSESSMENT YEAR:2006 - 2007 SHRI ANOOP JAISWAL, PROP. MAA SHEETLA TEXTILES, 30/96, MAHESHWARI MOHAL, KANPUR. PAN:AWFPJ3253M VS. INCOME TAX OFFICER - 1(1), KANPUR. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI R. K. RAM, D.R. DATE OF HEARING 24/04/2014 DATE OF PRONOUNCEMENT 1 3 /05/2014 O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT(A) - II, LUCKNOW DATED 27/06/2013 FOR ASSESSMENT YEAR 2006 - 2007. 2. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT ALTHOUGH SEVERAL OPPORTUNITIES WERE PROVIDED BY LEARNED CIT(A) BUT THE ASSESSEE COULD NOT MAKE THE COMPLIANCE BECAUSE OF ILLNESS AND HENCE, THE MATTER MAY BE RESTORED TO CIT(A) FOR FRESH DECISION AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LEARNED D.R. OF THE REVENUE SUPPORTED THE ORDER OF CIT(A). HE ALSO SUBMITTED THAT VARIOUS OPPORTUNITIES WERE PROVIDED BY CIT(A) AND THEREFORE, THE ASSESSEE D OES NOT DESERVE ANY MORE OPPORTUNITY. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT ALTHOUGH SEVERAL OPPORTUNITIES WERE PROVIDED BY CIT(A) TO THE ASSESSEE AND NO 2 COMPLIANCE WAS MADE BY HIM BUT STILL IN THE INTEREST OF JUSTICE AND CONSIDERING THESE FACTS THAT THE ASSESSEE WAS STATED TO BE ILL DURING THAT PERIOD, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES . 5. SINCE WE HAVE RESTORED BACK THE MATTER TO CIT(A) FOR FRESH DECISION, NO ADJUDICATION IS CALLED FOR O N THE MERIT OF THE ISSUE AT THIS STAGE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS 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 3 /05/2014. *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