M/s Hindustan Lever Limited, V. Dy. Commissioner of Income Tax (TDS), Kanpur

ITA 81/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4407 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIDHI VERMA
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER J AND SHRI MAHAVIR PRASAD JUDICIAL MEMBER ITA NO.80 & 81/LKW/2016 ASSESSMENT YEAR 2008-09 DCIT(TDS), KANPUR VS. M/S HINDUSTAN LEVER LIMITED, SUMERPUR, A-1, UPSIDC PAN AAACH 1004 N (RESPONDENT) (APPELLANT) NONE APPELLANT BY SMT.NIDHI VERMA, DR RESPONDENT BY 2 7 .04.2016 DATE OF HEARING 09/06/2016 DATE OF PRONOUNCEMENT O R D E R PER MAHAVIR PRASAD, JM. 1. THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAI NST THE RESPECTIVE ORDERS OF THE LD. CIT(A)-II, KANPUR DATED 19.11.2015 FOR T HE ASSESSMENT YEARS 2008- 09. 2. THESE APPEALS CAME UP FOR HEARING ON 27.04.2016, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE OR NOT FILED ANY APPLICATION FOR ADJOURNMENT. ON A CAREFUL PERUSAL OF THE ORDERS OF THE LOWER AUTHORITIES IN T HE LIGHT OF THE GROUNDS RAISED IN THESE APPEALS, WE FIND THAT THESE APPEALS CAN BE DI SPOSED OF EVEN IN THE ABSENCE OF THE ASSESSEE. ACCORDINGLY, THE APPEALS W ERE HEARD EX-PARTE. 3. LD. DR PLACED RELIANCE UPON THE ORDER OF THE CIT (A). 4. HAVING CAREFULLY EXAMINED THE ORDERS OF THE CIT( A) IN THE AFORESAID CASES, WE FIND THAT THE CIT(A) HAS SIMPLY RECORDED IN HIS SECOND PARA DIFFERENT DATES OF 2 HEARING FIXED BY HIM BUT HE HAS NOT RECORDED CATEGO RICALLY WITH RESPECT TO SERVICE OF NOTICE OF HEARING. IN THE LIGHT OF THESE FACTS, WE ARE OF THE VIEW THAT CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, SET ASIDE THE ORDERS OF THE CIT(A) AND R ESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTION TO READJUDICATE THE APPEALS AFRESH ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. SD/- SD/- (P.K. BANSAL) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09/06/2016 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR