Allied Leather Finishers (P) Ltd., Kanpur V. Dy. Commissioner of Income Tax (TDS), Kanpur

ITA 754/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1787 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 29-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NO.754/LKW/2017 ASSESSMENT YEAR:2013-14 1 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.754/LKW/2017 ASSESSMENT YEAR:2013-14 M/S ALLIED LEATHER FINISHERS (P) LTD., 379-C, AZMAT COTTAGE, ALLIED STREET, JAJMAU, KANPUR. PAN:AABCA 2315 E VS. DY.C.I.T., RANGE-6, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT(A)-II, KANPUR DATED 04/10/2017 PERTAINING TO ASSESSMENT YE AR 2013-14. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDER AS ACCORDING TO HIM, NOBODY HAS APPEARED ON THE DAT ES WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED VARIOUS NOTICES TO THE A SSESSEE BUT IT IS NOT CLEAR FROM THE ORDER OF LEARNED CIT(A) WHETHER THE NOTICE S ISSUED BY HIM WERE ACTUALLY SERVED ON THE ASSESSEE OR NOT. UNDER THES E CIRCUMSTANCES WE FEEL APPELLANT BY SHRI J. J. MEHROTRA, F.C.A. RESPONDENT BY SHRI AJAY KUMAR, D.R. DATE OF HEARING 28 / 08 /201 8 DATE OF PRONOUNCEMENT 31 / 08 /201 8 I.T.A. NO.754/LKW/2017 ASSESSMENT YEAR:2013-14 2 THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCEDURE IN AP PEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TI ME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHO ULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. WE ARE OF THE VIEW FROM TH E FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIE NT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). WE, THEREFO RE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASID E THE ORDER OF CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) WITH T HE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEAL AND DECIDE THE APPEAL A FRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT TO SEEK UNDUE ADJOURNMENT AND CO-OPERATE WI TH LEARNED CIT(A) IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 31/08 /2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:31/08/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW