Santosh Kumar Mishra, Lucknow V. Asstt. Commissioner of Income Tax, Circle-1, Bareily

ITA 707/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1194 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAY NATH VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 707 & 708/LKW/2017 ASSESSMENT YEAR: 2014 - 15 SANTOSH KUMAR MISHRA M/S UNITED REAL ESTATE 9/6, SAHAR ESTATE, JANKIPURAM LUCKNOW V. ACIT CIRCLE 1 BAREILLY T AN /PAN : AJTPM7823K (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI SANJAY SAXENA, FCA RESPONDENT BY: SHRI JAY NATH VERMA, D.R. DATE OF HEARING: 04 09 201 8 DATE OF PRONOUNCEMENT: 0 7 0 9 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATE FROM THE ORDERS OF THE LD. CIT(A),BAREILLY DATED 18/8/2017 AS PER GROUNDS OF APPEALS ON RECORD. 2 . AT THE TIME OF HEARING LD. A.R. OF THE ASSESSEE SUBMI TTED THAT THE LD. CIT(A) IN BOTH THESE CASES HAS DISMISSED THE APPEALS ON THE GROUND OF NON - PROSECUTION AND LD. A.R. OF THE ASSESSEE PRAYED FOR FINAL OPPORTUNITY TO PRESENT THEIR CASE ON MERITS BEFORE THE LD. CIT(A). 3 . THE LD. D.R. CONCEDED TO THE REQUEST MA DE BY THE LD. A.R. OF THE ASSESSEE. ITA NO.707 & 708/LKW/2017 PAGE 2 OF 2 4 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND IN THE ORDERS OF THE LD. CIT(A) FOR BOTH THE APPEALS LD. CIT(A) HAS DISMISSED THE APPEALS ON THE GROUND OF NON - PROSECUTION BY THE ASSESSEE. FURTHERMORE HE HAS OBSERVED THAT THOUGH HE HAS GONE THROUGH THE GROUNDS OF APPEALS AND ASSESSMENT ORDERS HE IS NOT FOUND ANY WORTHWHILE FACTS THEREIN WHICH MAY LEAD HIM TO UNDERSTAND THE GRIEVANCES ARISING IN THE GROUNDS OF APPEALS. THEREFORE, HE HAS CONFIRMED THE O RDERS OF THE ASSESSING OFFICER. IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) FOR BOTH THESE CASES I.E. ITA NO.707 & 708/LKW/2017 AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, APPEALS OF THE ASSESSEE IN ITA NO.707 & 708/LKW/2017 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07 / 0 9 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEM BER JUDICIAL MEMBER DATED: 7 TH SEPTEMBER , 201 8 JJ: 0409 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR