Sumit Agarwal, Hardoi V. Income Tax Officer-3(3), Hardoi

ITA 711/LKW/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0202 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NEELAM AGRAWAL
• Keywords: Opportunity of being heard; Set aside

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. 711/LKW/2017 ASSESSMENT YEAR: 2013 - 14 SHRI SUMIT AGARWAL PROP. M/S S. K. ENTERPRI SES RAILWAY GANJ, HARDOI V. INCOME TAX OFFICER 3(3) HARDOI T AN /PAN : AAPPA9130Q (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI SANJAY SAXENA, C.A. RESPONDENT BY: SMT. NEELAM AGRAWAL, D.R. DATE OF HEARING: 31 07 201 8 DATE OF PRONOUNCEMENT: 03 08 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A), BAREILLY DATED 21/8/201 7 AS PER GROUNDS OF APPEAL APPEARING ON RECORD. 2 . DURING THE COURSE OF HEARING, LD. COUNSEL FOR THE ASSESS EE INVITED OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) WITH THE SUBMISSION THAT THE LD. CIT(A) HAS DISPOSED OF THE APPEAL 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. IT WAS FURTHER CONTENDED THAT O N THE LAST DATE OF HEARING BEFORE THE LD. CIT(A), LD. A.R. OF THE ASSESSEE OF THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT, BUT THE LD. CIT(A) WITHOUT ADJOURNING THE MATTER, DECIDED THE APPEAL OF THE ASSESSEE IN A CURSORY MANNER. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND ITA NO.711/LKW/2017 PAGE 2 OF 2 THE MATTER MAY BE RESTORED TO HIS FILE FOR ADJUDICATION OF THE APPEAL ON MERIT. 3 . L D. D.R. HAS ALSO AGREED TO THIS SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE, AS THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT. 4 . WE HAVE PERUSED THE CASE RECORDS, HEARD THE RIVAL CONTENTIONS AND WE FIND THAT THE LD. CI T(A) HAS DISPOSED OF THE APPEAL WITHOUT DEALING WITH THE ISSUES ON MERIT. W E ARE, THEREFORE, OF THE VIEW THAT SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERIT, HIS ORDER DESERVE S TO BE SET ASIDE AND WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECT ION TO RE - ADJUDICAT E THE APPEAL AFRESH AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHA UDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD AUGUST , 201 8 JJ: 3107 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR