Lallan Prasad Jaiswal, Allahabad V. Commissioner of Income Tax (Appeals), Allahabad

ITA 70/ALLD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89817 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-04-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NO. 70/ALLD/2012 ASSESSMENT YEARS: 2008-09 SHRI LALLAN PRASAD JAISWAL 102A/83, BALRAMPUR HOUSE, ALLAHABAD PAN:AMAPJ1820B VS. ITO RANGE-1(2) ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 2 2 .04 .2015 DATE OF PRONOUNCEMENT : 24.04.2015 O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL BY THE ASSESSEE, IS FILED AGAINST THE ORDER OF THE LD. CIT(A) ALLAHABAD DATED 03.11.2011 FOR THE A.Y. 2008-09. I N THE APPEAL THE ASSESSEE RAISED 7 GROUNDS, OUT OF THEM, GROUND NO. 5 RELATES TO THE PRINCIPLE OF NATURAL JUSTICE I.E. COMPLETION OF THE REASSESSMENT WITHOUT HEARING THE ASSESSEE. 2. BEFORE US, THERE IS NONE TO REPRESENT THE ASSESS EE DESPITE THE SERVICE OF NOTICE BY WAY OF SPEED POST. HOWEVER, LD. DR FOR TH E REVENUE DUTIFULLY MENTIONED THAT THE IMPUGNED ORDER OF THE CIT(A) WAS PASSED WI THOUT THE PERSONAL ATTENDANCE OF THE ASSESSEE OR HIS COUNSEL. HE ALSO BROUGHT OUR ATTENTION TO PARA 2 AND MENTIONED THAT THE CIT(A) POSTED THE CASE FOR AT LE AST FOUR TIMES AND THE ASSESSEE FAILED TO RESPOND TO THE NOTICES. DURING THE PROCEE DING BEFORE US, THE BENCH INQUIRED FROM THE LD. DR OF THE REGARDING SERVICE OF NOTICE AND THE EVIDENCES THEREOF. LD. DR COULD NOT SUBSTANTIATE THAT THE LD. CIT(A) SUCCESSF ULLY SERVED THE NOTICE ON THE ASSESSEE AT LEAST ONE OUT OF THE FOUR INSTANCES SPE CIFIED IN PARA 2 OF THE IMPUGNED ORDER. ITA NO. 70/ALLD/2012 ASSESSMENT YEARS: 2008-09 2 3. THUS, IN OUR OPINION, THIS IS A CASE OF ADJUDICA TING THE APPEAL BY THE LD. CIT(A) WITHOUT SERVING THE NOTICE ON THE ASSESSEE. WHEN THE NOTICE IS NOT SERVED SUCCESSFULLY, THE QUESTION OF ASSESSEE EITHER APPEA RING OR SEEKING ADJOURNMENT FROM THE LD. CIT(A) DOES NOT ARISE. THE LD. CIT(A) IS AW ARE OF VARIOUS METHODS OF SERVING OF THE STATUTORY NOTICES. ON THESE FACTS RELATING T O THE SERVICE OF NOTICE, THE ALLEGATIONS OF THE ASSESSEE RAISED IN THE GROUND AB OUT THE PRINCIPLES OF NATURAL JUSTICE ARE JUSTIFIED. THEREFORE, DESPITE THE ABSEN CE OF LEARNED COUNSEL FOR THE ASSESSEE BEFORE US, WE FIND THAT THIS IS A FIT CASE FOR REMANDING THE APPEAL TO THE LD. CIT(A) WITH THE DIRECTION TO PASS AN SPEAKING ORDER AFTER SUCCESSFULLY SERVING A NOTICE ON THE ASSESSEE AS PER LAW. ACCORDINGLY, GRO UND NO. 5 RAISED BY THE ASSESSEE IS ALLOWED. 4. OTHER GROUNDS RELATING TO THE QUANTUM ADDITIONS ARE ALSO REMANDED FOR WANT OF THE SPEAKING ORDER AFTER GRANTING A REASONABLE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE OR HIS COUNSEL. ACCORDINGLY GROUND NO. 5 A LLOWED AND OTHER GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 24.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.