The District Mining Officer, Hamirpur V. Deputy Commissioner of Income Tax (TDS), Kanpur

ITA 79/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3602 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Assessee Lawyers: SUDHIR KUMAR TEWARI S HRI C
• Keywords: Principle of natural justice; Condonation of delay; TDS
• Section: 250

Judgement Text

I.T.A. NO.79 & 80/LKW/2018 ASSESSMENT YEAR:2011-12 & 2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.79 & 80/LKW/2018 ASSTT YRS:2011-12 & 12-13 THE DISTRICT MINING OFFICER, DISTRICT MINING OFFICE, DISTRICT HAMIRPUR. PAN:KNPDO 1873 E VS. DCIT (TDS), KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-II, KANPUR BOTH D ATED 29/09/2017 PERTAINING TO ASSESSMENT YEAR 2011-12 & 2012-13. 2. AT THE OUTSET, LEARNED A. R. INVITED OUR ATTENTI ON TO THE FACT THAT THERE HAS BEEN A DELAY OF 52 DAYS IN FILING THE APPEALS. THE ASSESSEE HAS SUBMITTED THE CONDONATION APPLICATIONS ALONG WITH T HE APPEALS STATING THEREIN THE REASON FOR DELAY IN FILING THE APPEALS. LEARNED A. R. PRAYED THAT KEEPING IN VIEW THE ABOVE FACTS, THE DELAY OF 52 DA YS IN FILING THE APPEALS MAY BE CONDONED. APPELLANT BY SHRI SUDHIR KUMAR TEWARI, ADVOCATE RESPONDENT BY S HRI C. K. SINGH, D.R. DATE OF HEARING 22/02/2019 DATE OF PRONOUNCEMENT 22 / 02 /201 9 I.T.A. NO.79 & 80/LKW/2018 ASSESSMENT YEAR:2011-12 & 2012-13 2 3. LEARNED D. R. HAD NO OBJECTION TO CONDONATION OF DELAY AND THEREFORE, KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE, THE DELAY WAS CONDONED AND LEARNED A. R. WAS ASKED TO ARGUE ON ME RITS. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED C IT(A) HAS PASSED EX- PARTE ORDERS IN BOTH THE APPEALS AS ACCORDING TO HI M, NOBODY HAS APPEARED ON THE DATES WHEN THE APPEALS WERE FIXED F OR HEARING BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED NOTICE TO THE ASSESSEE HOWEVER, NEITHER ANYBODY APP EARED NOR FILED WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSE D THE EX-PARTE ORDER. FROM THE ORDERS OF LEARNED CIT(A), IT IS NOT CLEAR AS TO HOW MANY NOTICES WERE ISSUED TO THE ASSESSEE AND WHETHER THE NOTICES ISSUED BY HIM WERE ACTUALLY SERVED ON THE ASSESSEE OR NOT. UNDER THES E FACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSE E AS LEARNED CIT(A) HAS NOT DECIDED THE APPEALS ON MERITS. THE PROVISIO N OF SECTION 250 WHICH DEALS WITH THE PROCEDURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEA RING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD B E DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PRO PER AND SUFFICIENT OPPORTUNITY. WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIENT O PPORTUNITY BEFORE DISPOSING OF THE APPEALS BY THE CIT(A). WE, THEREF ORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASID E THE ORDERS OF LEARNED CIT(A) AND RESTORE THE APPEALS TO THE FILE OF THE C IT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEALS AND DE CIDE THE APPEALS AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO BE PRES ENT ON THE DATE OF I.T.A. NO.79 & 80/LKW/2018 ASSESSMENT YEAR:2011-12 & 2012-13 3 HEARING FIXED BY LEARNED CIT(A) AND NOT SEEK UNDUE ADJOURNMENT AND CO- OPERATE WITH LEARNED CIT(A) IN DISPOSING OF THE APP EALS. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 22/02/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:22/02/2019 *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