Supreme Exports, Kanpur V. Income Tax Officer, Kanpur

ITA 91/LKW/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0564 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 17-02-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SUKHDEV SINGH

Judgement Text

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. 91/LKW/2014 ASSESSMENT YEAR: 2009 - 10 SUPREME EXPORTS 104/90 - A(7), JAJMAU KANPUR V. INCOME TAX OFFICER WARD 1(4) KANPUR T AN /PAN : AAEFS0345Q (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI SUKHDEV SINGH, C.A. RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 04 12 201 7 DATE OF PRONOUNCEMENT: 05 12 201 7 O R D E R PER P ARTHA SARAT HI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A) - II, KANPUR 30/12/2013. 2 . THE ASSESSEE HAS PREFERRED MULTIPLE GROUNDS OF APPEAL, HOWEVER, ONE OF THE GROUNDS RELATES TO THE FACT THAT THE LD. CIT(A) HAS DISMIS SED THE APPEAL PASSING AN EX - PARTE ORDER. 3 . THE FACTS IN BRIEF ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF PURCHASE AND SALES OF FINISHED LEATHER AND SHOE UPPER AND HAS FILED RETURN OF INCOME ON 30/9/2009 SHOWING TOTAL INCOME AT RS. 4,69,410/ - ON TOTA L TURNOVER OF RS.4.67 CRORES. THE ASSESSING OFFICER , DURING THE ASSESSMENT PROCEEDINGS , MADE VARIOUS ADDITIONS BASED ON THE REASONS AS ENSHRINED IN THE ASSESSMENT ORDER. ITA NO.91/LKW/2014 PAGE 2 OF 2 4 . WE HAVE PERUSED THE CASE RECORDS AND WE FIND THAT THERE WAS NUMEROUS OPPORTUNITIES GI VEN TO THE ASSESSEE BY THE LD. CIT(A) FOR PRESENTING HIS CASE. H OWEVER, THERE WAS NO COMPLIANCE BY THE ASSESSEE AND THE LD. CIT(A) HAD DECIDED THE CASE EX - PARTE. WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, ONE FINAL OPPORTUNITY SHOULD BE ACCORDED TO THE ASSESSEE AND THEREBY WE ARE RESTORING THIS MATTER BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WITH ALL DETAILS AND DOCUMENTS RELATING TO THE CASE AND AFTER HEARING THE ASSESSEE , THE LD. CIT(A) MAY DECIDE THE MATTER AFRESH. I F THERE IS NO COMPLIANCE AFTER THIS BY THE ASSESSEE, THE DEPARTMENT MAY PROCEED AS REQUIRED BY LAW WITHIN THE PREMISES OF THE INCOME TAX STATUTE. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5/12/ 201 7 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH DECEMBER , 2017 JJ: 0412 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGIS TRAR