Shri Sukh Dev Singh, Rajasthan V. Deputy Commissioner of Income Tax-4, Kanpur

ITA 820/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1864 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H P SINGH SHRI JAY NATH V
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NOS.816 TO 822/LKW/2017 ASSESSMENT YEAR:2006-07 TO 12-13 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.816 TO 822/LKW/2017 ASSESSMENT YEAR:2006-07 TO 12-13 SHRI SUKH DEV SINGH, VILL 1FFB, POST OFFICE GAJSINGHPUR, THE RAISINGHNAGAR, SRIGANGANAGAR, RAJASTHAN. PAN:BPWPS 5565 M VS. DY.C.I.T.-4, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER BENCH: THESE SEVEN APPEALS HAVE BEEN FILED BY THE ASSESSE E AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A)-II, KANPUR DATED 27/10/2017 FOR ASSESSMENT YEAR 2006-07 AND 09/10/2017 PERTAINING T O ASSESSMENT YEARS 2007-08 TO 2012-13. 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 THE EX-PARTE ORDER AS ACCORDING TO HIM, NOBODY HAD APPEARED ON T HE DATE WHEN THE APPEALS WERE FIXED FOR HEARING BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED ONLY ONE NOTICE TO THE ASSESSEE. FROM THE ORDER OF LEARNED CIT(A), IT IS ALSO NOT CLEAR W HETHER THE NOTICE WAS ACTUALLY SERVED ON THE ASSESSEE OR NOT. UNDER THES E CIRCUMSTANCES, WE FEEL APPELLANT BY SHRI H. P. SINGH, ADVOCATE RESPONDENT BY SHRI JAY NATH VERMA, D. R. DATE OF HEARING 04/09/2018 DATE OF PRONOUNCEMENT 07 / 09 /201 8 I.T.A. NOS.816 TO 822/LKW/2017 ASSESSMENT YEAR:2006-07 TO 12-13 2 THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE. THE PROVISIONS 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 CASES THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AND SUFFICIE NT OPPORTUNITY 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 ORDER OF CIT(A) AND RESTORE THE APPEALS TO THE FILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL REFIX THE SAID APPEALS AND DECIDE THE APPEALS AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE PROC EEDINGS DURING HEARINGS FIXED BY LEARNED CIT(A) AND SHOULD NOT SEEK UNDUE A DJOURNMENTS. 3. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE S TAND ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 07/09 /2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:07/09/2018 *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