Shri Shrawan Kumar Mishra, Lucknow V. Income Tax Officer- 3(4), Lucknow

ITA 75/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0214 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 08-05-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 02-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S C AGARWAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 75/LKW/2018 ASSESSMENT YEAR: 2013 - 14 SHRAWAN KUMAR MISHRA PROP. MISHRA BROTHERS SER VICE STATION JAGEER KHARGAPUR 60 FT. ROAD, JANKIPURAM, LUCKNOW V. INCOME TAX OFFICER 3(4) LUCKNOW T AN /PAN : AHTPM7800N (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI S.C. AGARWAL, ADVOCATE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 08 0 5 20 1 8 DATE OF PRONOUNCEMENT: 08 0 5 201 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) - 1, LUCKNOW DATED 29/12/2017. 2 . AT THE VERY OUTSET, THE LD. A.R. OF THE ASSESSEE INVITED OUR ATTENTION TO THE FACT THAT THE ORDER OF THE LD. CIT(A) IS AN EX - PARTE ORDER AND PRAYED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 3 . THE LD. D.R. DID NOT HAVE ANY OBJECTION FOR RESTORING THE MATTER BACK TO THE F ILE OF THE LD. CIT(A) SINCE THERE IS NO IMPACT ON THE REVENUE. 4 . WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS AND WE FIND THAT THE ORDER OF THE LD. CIT(A) IS AN EX - PARTE ITA NO.75/LKW/2018 PAGE 2 OF 2 ORDER. THE RIGHTS AND LIABILITIES HAS TO BE DETERMINED IN THE PRESE NCE OF THE ASSESSEE BY THE ADJUDICATING AUTHORITY AND IN THIS CASE THE LD. CIT(A)S ORDER IS DEVOID OF ADJUDICATION OF THE RIGHTS AND LIABILITIES OF THE ASSESSEE SINCE BEING AN EX - PARTE ORDER. IN THE INTEREST OF JUSTICE, WE ARE OF THE CONSIDERED VIEW THAT THIS MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) AND WE HOLD, THEREFORE, THAT THE ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING AN OPPORTUNITY OF HEARING TO THE ASS ESSEE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08 / 0 5 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH MAY , 201 8 JJ: 0805 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR