Shri Vikram Kothari, Kanpur V. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

ITSSA 330/LKW/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9088 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: WE HAVE HEARD RIVAL PARTIES
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

I.T.(SS)A. NOS.327 TO 330/LKW/2018 ASSTT. YEARS:2009-10, 12-13 TO 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 I.T.(SS)A. NOS.327 TO 330/LKW/2018 ASSTT. YRS:2009-10 & 2012-13 TO 14-15 SHRI VIKRAM KOTHARI, 7/23, SANTUSHTI, TILAK NAGAR, KANPUR. PAN:AAYPK6100D VS. DY.C.I.T., CENTRAL CIRCLE-II, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER BENCH: THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST THE SEPARATE ORDERS OF LEARNED CIT(A)-IV, KANPUR DATED 19/03/201 8 PERTAINING TO ASSESSMENT YEARS 2009-10 & 2012-13 AND CONSOLIDATED ORDER DATED 19/03/2018 PERTAINING TO ASSESSMENT YEARS 2013-14 & 2014-15. 2. 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 ALL THE APPEALS AS ACCORDING TO HIM , NOBODY HAS APPEARED ON THE DATES WHEN THE APPEALS WERE FIXED FOR HEARIN G BEFORE HIM. FROM THE ORDER OF CIT(A), IT IS APPARENT THAT THE CIT(A) HAD ISSUED VARIOUS NOTICES TO THE ASSESSEE HOWEVER, NEITHER ANYBODY AP PEARED NOR FILED WRITTEN SUBMISSIONS AND ULTIMATELY THE CIT(A) PASSE D THE EX-PARTE APPELLANT BY SHRI ASHWANI KUMAR, C.A. SHRI SUDHINDRA KUMAR JAIN, C.A. RESPONDENT BY SHRI SUDHIL KUMAR MADHUK, CIT (DR) DATE OF HEARING 17 / 09 /201 9 DATE OF PRONOUNCEMENT 20 / 09 /201 9 I.T.(SS)A. NOS.327 TO 330/LKW/2018 ASSTT. YEARS:2009-10, 12-13 TO 2014-15 2 ORDERS. UNDER THESE FACTS, WE FEEL THAT ONE MORE O PPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PRESENT ITS CASE BEFORE TH E LEARNED CIT(A). THE PROVISION OF SECTION 250 WHICH DEALS WITH THE PROCE DURE IN APPEAL BEFORE THE CIT(A), ALLOWS A RIGHT TO AN ASSESSEE TO BE HEA RD AT THE TIME OF HEARING OF APPEAL. EVEN THE NATURAL JUSTICE DEMANDS THAT NO APPEAL SHOULD BE DISPOSED OF WITHOUT BEING HEARD THE PARTY OR WITHOUT GIVING HIM THE PROPER AND SUFFICIENT OPPORTUNITY. WE ARE OF THE VIEW FROM THE FACTS OF THE CASE THAT THE ASSESSEE HAS NOT BEEN GI VEN PROPER AND SUFFICIENT OPPORTUNITY BEFORE DISPOSING OF THE APPE ALS BY THE CIT(A). WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, SET ASIDE THE ORDERS OF LEARNED 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 A ND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO DIRECTED TO BE PRESENT ON THE DATE OF HEARING FIXED BY LEARN ED CIT(A) AND NOT SEEK UNDUE ADJOURNMENT AND CO-OPERATE WITH LEARNED CIT(A) IN DISPOSING OF THE APPEALS. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 20/09/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:20/09/2019 *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