M/S. Alliance Promoters Limited, Kanpur V. Assistant Commissioner of Income Tax, Range-VI, Kanpur

ITA 827/LKW/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8477 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-08-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 29-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH JAISWAL S HRI AJAY K
• Assessee Lawyers: APPEAL MAY BE HEARD O N MERITS
• Keywords: Opportunity of being heard; Principle of natural justice; Condonation of delay
• Section: 250

Judgement Text

I.T.A. NO.827/LKW/2017 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.827/LKW/2017 ASSESSMENT YEAR:2014-2015 M/S ALLIANCE PROMOTERS LTD., 24/4, THE MALL, KANPUR. PAN:AAFCA7641H VS. A.C.I.T., RANGE-VI, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF LEARNED CIT(A)-II, KANPUR DATED 05/09/2017 PERTAINING TO AS SESSMENT YEAR 2014-15. 2. LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THERE IS A DELAY OF 10 DAYS IN FILING THE APPEAL AND WHIC H HAS HAPPENED DUE TO THE FACT THAT AFTER PREPARING FORM NO. 36, SUCH FILLED UP FORM MIXED UP WITH OTHER OFFICE FOLDER AND CONSEQUENTLY ESCAPED THE AT TENTION OF ASSESSEE AND, THEREFORE, THE INADVERTENT DELAY HAS HAPPENED. LEA RNED COUNSEL FOR THE ASSESSEE IN THIS RESPECT INVITED OUR ATTENTION TO T HE COPY OF PETITION FOR CONDONATION OF DELAY ALONG WITH AFFIDAVIT OF THE ST AFF WHO WAS RESPONSIBLE FOR FILING THE APPEAL. THEREFORE, IN VIEW OF THESE FACTS, IT WAS PRAYED THAT THE DELAY MAY BE CONDONED AND APPEAL MAY BE HEARD O N MERITS. APPELLANT BY SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY S HRI AJAY KUMAR, D.R. DATE OF HEARING 12/08/2021 DATE OF PRONOUNCEMENT 17 / 08 /20 21 I.T.A. NO.827/LKW/2017 ASSESSMENT YEAR:2014-15 2 3. LEARNED D. R. HAD NO OBJECTION TO THE CONDONATIO N OF DELAY. FINDING THE REASON FOR DELAY IN FILING THE APPEAL PLAUSIBLE , THE DELAY WAS CONDONED AND LEARNED COUNSEL FOR THE ASSESSEE WAS DIRECTED T O PROCEED WITH HIS ARGUMENTS. 2. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE NOTED THAT LEARNED CIT(A) HAS PASSED EX-PARTE ORDER AS ACCORDING TO HIM, NOBODY HAD APPEARED ON THE DAT ES WHEN THE APPEAL WAS FIXED FOR HEARING BEFORE HIM. FROM THE ORDER O F CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED ONLY ONE NOTICE DATED 04 /08/2017 FOR COMPLIANCE ON 31/08/2017 AND WHEN NOBODY APPEARED NOR FILED WR ITTEN SUBMISSIONS ON BEHALF OF ASSESSEE THE CIT(A), WITHOUT ISSUING ANY FURTHER NOTICE TO THE ASSESSEE, PASSED THE EX-PARTE ORDER. UNDER THESE F ACTS, WE FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPLAIN ITS CASE BEFORE LEARNED CIT(A), AS LEARNED CIT(A) HAS NOT DECIDED T HE APPEAL ON MERITS. THE PROVISION OF SECTION 250 WHICH DEALS WITH THE P ROCEDURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEARD AT THE TIME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMAND S THAT NO APPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WIT HOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. WE ARE OF THE V IEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER AN D SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPEAL BY THE CIT(A). WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET A SIDE 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 WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARNED CIT(A) AND NOT SEEK I.T.A. NO.827/LKW/2017 ASSESSMENT YEAR:2014-15 3 UNDUE ADJOURNMENT AND CO-OPERATE WITH LEARNED CIT(A ) IN DISPOSING OF THE APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 17/08/2021) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:17/08/2021 *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 BY ORDER ASSISTANT REGISTRAR