Disha Orgnics Private Limited, Kanpur V. INCOME TAX OFFICER-6(2), KANPUR

ITA 730/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3938 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NEELAM AGRAWAL
• Assessee Lawyers: PRADEEP MEHROTRA
• Keywords: Corroborative evidences

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. 730/LKW/2017 ASSESSMENT YEAR: 2014 - 15 DISHA ORGANICS PVT. LTD. 188 - B, BADA NAGAR KANPUR V. INCOME TAX OFFICER 6(2) KANPUR T AN /PAN : AAECD2012N (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI PRADEEP MEHROTRA, ADVOCATE RESPONDENT BY: SMT. NEELAM AGRAWAL, D.R. DATE OF HEARING: 03 08 201 8 DATE OF PRONOUNCEMENT: 10 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) II, KANPUR DATED 20/9/2017 AS PER GROUNDS OF APPEAL ON RECORD. 2 . AT THE TIME OF HEARING, LD. A.R. OF THE ASSESSEE APPRISED THE BENCH THAT THE ORDER PASSED BY THE LD. CIT(A) IS AN EX - PARTE ORDER AND THAT THERE WAS NO ATTENDANCE ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A) AND HE HAS DISMISSED THE APPEAL FOR NON - PROSECUTION . LD. A.R. OF THE ASSESSEE PRAYED FOR AN OPPORTUNITY FOR REPRESENTING ASSESSEES CASE BEFORE LD. CIT(A) SO THAT THE CASE MAY BE HEARD ON MERIT. LD. D.R. CONCEDED TO THE PRAYER MADE BY LD. A.R. OF THE ASSESSEE. 3 . WE HAVE PERUSED THE CASE RECORDS, HEARD THE RIVAL CONTENTIONS AND WE FIND THAT THE ORDER OF THE LD. CIT(A) IS AN EX - PARTE ORDER WHEREIN ITA NO.730/LKW/2017 PAGE 2 OF 2 THERE WAS NO COMPLIANCE BY THE ASSESSEE EITHER PERSONAL OR THROUGH LD. A.R. AND THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, FINAL OPPO RTUNITY SHOULD BE GIVEN TO THE ASSESSEE AND, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE TO ADJUDICATE THE MATTER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND WE ALSO DIRECT TH E ASSESSEE TO BE PRESENT BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER ALONG WITH SUPPORTING EVIDENCE S AND DOCUMENTS , IF ANY, TO PRESENT THEIR CASE ON MERIT. AT THE SAME TIME, WE OBSERVE THAT IF THE MATTER AGAIN TRAVELS TO US ON THE GROUND OF NON - COMPLIANCE ON BEHALF OF THE ASSESSEE, THE LAW SHALL TAKE ITS OWN COURSE IN SUCH A SITUATION. ANY SERVICE OF NOTICE IS DISPENSABLE. 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH AUGUST , 201 8 JJ: 0308 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR