Sri Avinash Chandra Chawla (Ind.), Lucknow V. Assistant Commissioner of Income Tax- 5, Lucknow

ITA 692/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3611 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 12-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C. K. SINGH
• Section: 143(3); 201; 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT ITA NO. 692/LKW/2018 ASSESSMENT YEAR: 2015 - 16 AVINASH CHANDRA CHAWLA C/O LIGH STORES RAM KRISHNA PARK 1, AMINABAD, LUCKNOW V. ACIT LUCKNOW T AN /PAN : AAQPC0104K (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI J. J. MEHROTRA, FCA RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 21 0 2 201 9 DATE OF PRONOUNCEMENT: 22 0 2 201 9 O R D E R THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE L D. CIT(A) - 2, LUCKNOW DATED 3/9/2018 FOR ASSESSMENT YEAR 20 15 - 16 , TAKING THE FOLLOWING GROUNDS: 1) THAT THE LEARNED C I T(A) IS NOT JUSTIFIED ON FACTS AND CIRCUMSTANCES OF THE CASE IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER. 2) THAT THE LEARNED CIT(A) I S N OT JUSTIFIED IN OBSERVING THAT THE APPELLANT HAS NOT APPEARED ON THE DATE FIXED AND THEREBY CONFIRMING THE ADDITION OF RS.2,20,000/ - TO THE INCOME OF THE APPELLANT. 3) THAT THE LEARNED CIT(A) WAS NOT AVAILABLE FOR ALMOST ON THE DAY ON 14.08.2018 WHEN TH E APPEAL WAS FINALLY FIXED AND, THEREFORE, IS WRONG IN DISMISSING THE APPEAL FOR NON PROSECUTION. 4) THAT IN ANY VIEW OF THE MATTER, THE C I T(A) IS NOT JUSTIFIED IN PASSING AN EX - PARTE ORDER AND NOT CONSIDERING THE FACTS OF THE CASE AS STATED IN THE STATEME NT OF FACTS AND GROUNDS OF APPEAL FILED BEFORE HER. ITA NO.692/LKW/2018 PAGE 2 OF 3 5) THAT IN ANY VIEW OF THE MATTER WITHOUT PREJUDICE THE LEARNED CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE DISALLOWANCE OF RS.2,20,000/ - MADE BY THE OFFICER ONLY FOR THE REASON THAT THE ASSESSEE WAS NOT A BLE TO FILE CONFIRMATION OF THE EMPLOYED DOCTORS, WHO HAD LEFT SERVICES.. 2. BY VIRTUE OF THE IMPUGNED ORDER, THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL OBSERVING , INTER ALIA, AS UNDER: - 7. THE APPELLANT HAS RAISED GROUNDS 1 TO 5, WHICH CHALLENGE THE ADDITION OF RS. 2,2 0 ,000/ - MADE BY THE AO U/S 143(3) OF THE ACT. IT IS NOTED THAT THE APPEAL OF THE APPELLANT HAS BEEN DISMISSED BY ME FOR NON PROSECUTION IN PARA 6. IN VIEW THEREOF VARIOUS GROUNDS RAISED IN APPEAL HAVE BECOME ACADEMIC IN NATURE. 3. HE ARD. I FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. ON THE DATE FIXED FOR HEARING, I.E., ON 23/7/2018 AND 14/8/2018, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A), THEREFORE, HE DISMISS ED THE APPEAL EX - PARTE QUA THE ASSESSEE. T HE LD. CIT(A) HAS DISPOSED OF THE APPEAL EX - PARTE WITHOUT DEALING WITH THE ISSUES ON MERIT , WHEREAS AS PER LAW , THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEAL ON MERIT EVEN IF THE ASSESSEE DOES NOT APPEAR. AS SUCH, 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 INCUMBENT ON THE LD CIT(A) TO DECIDE AN APPEAL O N MERIT EVEN IN THE ABSENCE OF ANY REPRESENTATION BEFORE THEM. 4. 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. ITA NO.692/LKW/2018 PAGE 3 OF 3 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL IS T REATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 / 02 /201 9 . SD/ - [ A. D. JAIN ] VICE PRESIDENT DATED: 22 ND FEBRUARY , 201 9 JJ: 2102 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR