Jedy Tapes Pvt. Ltd., Kolkata V. Dy. Commissioner of Income Tax, Central Circle-II, Lucknow

ITSSA 481/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0408 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 01-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HAS NOT DECIDED ISSUE ON
• Section: 153A

Judgement Text

I.T.A. NOS.481 TO 487/LKW/2017 ASSTT YEARS:2005-06 TO 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I.T.(SS)A. NOS.481 TO 487/LKW/2017 ASSESSMENT YEARS:2005-06 TO 2011-12 M/S JEDY TAPES PVT. LTD., 5, MANGOE LANE, 2 ND FLOOR, ROOM NO. 230, KOLKATA. PAN:AAACJ 8642 E VS. DY.C.I.T., CC-II, LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS A GROUP OF SEVEN APPEALS FILED BY THE ASSE SSEE AGAINST THE SEPARATE ORDERS OF LEARNED CIT(A) ALL DATED 31/01/2 017. THE ASSESSEE HAS TAKEN SIMILAR GROUNDS OF APPEAL IN THESE APPEALS WH ICH WERE HEARD TOGETHER THEREFORE, FOR THE SAKE OF CONVENIENCE A COMMON AND CONSOLIDATED ORDER IS BEING PASSED. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT LEAR NED CIT(A) HAD PASSED EX-PARTE ORDER IN THESE APPEALS AND HAS NOT DECIDED THE ISSUE ON APPELLANT BY SHRI A. K. TIBREWAL, FCA SHRI AMIT AGARWAL, ADVOCATE RESPONDENT BY S HRI J. S. MINHAS, CIT (D.R.) DATE OF HEARING 30 / 08 /201 8 DATE OF PRONOUNCEMENT 07/09/2018 I.T.A. NOS.481 TO 487/LKW/2017 ASSTT YEARS:2005-06 TO 2011-12 2 MERITS. IT WAS SUBMITTED THAT DETAILED SUBMISSIONS WERE FILED BEFORE THE LEARNED CIT(A) BUT HE HAS DISMISSED THE SAME BY HOL DING THAT ASSESSEE HAS NOT MADE COMPLIANCE OF STATUTORY NOTICES ISSUED FOR HEARING. LEARNED A. R. SUBMITTED THAT THE ASSESSEE BELONGS TO KOLKATA AND THE ASSESSMENT IN THESE CASES WERE FRAMED U/S 153A AND 153C IN LUCKNOW AND APPEALS BEFORE CIT(A) WERE ALSO FILED AT LUCKNOW. LEARNED A. R. I NVITED OUR ATTENTION TO THE COPY OF AFFIDAVIT DULY SIGNED BY THE ASSESSEE A ND NOTARIZED BY THE NOTARY STATING THEREIN THE REASONS FOR NOT APPEARIN G BEFORE LEARNED CIT(A) WHICH INCLUDED THE DEATH OF A KEY PERSON OF THE GRO UP. LEARNED A. R. SUBMITTED THAT EVEN IF THE ASSESSEE COULD NOT APPEA R DUE TO VARIOUS REASONS AS ENUMERATED IN THE AFFIDAVIT, THE LEARNED CIT(A) SHOULD HAVE DECIDED THE ISSUE ON MERITS AS THE DETAILED SUBMISSIONS WERE FI LED ALONG WITH THE APPEALS. THEREFORE, IT WAS PRAYED THAT THE APPEALS MAY BE SET ASIDE TO LEARNED CIT(A) FOR HIS ADJUDICATION ON MERITS. 3. LEARNED D. R. SUPPORTED THE CONTENTIONS OF LEARN ED A. R. AND STATED THAT THE CASES NEED TO BE ADJUDICATED ON MERITS BY LEARNED CIT(A). 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT LEARNED CIT(A) HAS REPRODUCED THE GROUNDS OF APPEAL FILED BY THE ASSESSEE AND HAS ALSO REPROD UCED THE OBJECTIONS AND THE SUBMISSIONS MADE BY THE ASSESSEE. HOWEVER, AFT ER RECORDING THE SUBMISSIONS OF THE ASSESSEE THE LEARNED CIT(A) RECO RDED THAT ON VARIOUS DATES THE ASSESSEE DID NOT APPEAR AND THEREFORE, HE DISMISSED THE APPEALS OF THE ASSESSEE WITHOUT DISCUSSING THE ISSUE ON MER ITS. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE DEEM IT APPROPRIA TE TO REMIT THE ISSUE BACK TO THE FILE OF LEARNED CIT(A) WHO SHOULD ADJUD ICATE ON THE MERITS OF THE CASE AFTER AFFORDING REASONABLE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. I.T.A. NOS.481 TO 487/LKW/2017 ASSTT YEARS:2005-06 TO 2011-12 3 THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH TH E PROCEEDINGS BEFORE LEARNED CIT(A) OTHERWISE LAW WILL TAKE ITS OWN COUR SE. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE 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