M/s. Elco Infotech Private Limited, Kanpur V. Deputy Commissioner of Income Tax, Central Circle- 1, Kanpur

ITSSA 680/LKW/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8008 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 30-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Assessee Lawyers: SWARN SINGH
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 680 & 681/LKW/2018 ASSESSMENT YEAR: 2014 - 15 & 2015 - 16 M/S ELCO INFOTECH PVT. LTD. H - 334, GROU ND FLOOR NEW RAJINDER NAGAR NEW DELHI V. DCIT CENTRAL CIRCLE KANPUR T AN /PAN : AABCE3842L (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI SWARN, SINGH, FCA RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 18 0 7 201 9 DATE OF PRONOUNCEMENT: 19 0 7 2 01 9 O R D E R PER A. D. JAIN, V.P . : THESE ARE ASSESSEES APPEALS AGAINST THE COMMON ORDER OF THE LD. CIT(A) - IV, KANPUR, DATED 4/9/2018 FOR ASSESSMENT YEARS 2014 - 15 AND 2015 - 16. 2 . IN BOTH THE APPEALS, THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL AGITA TING THE ORDER OF THE LD. CIT(A) IN CONFIRMING VARIOUS ADDITIONS/DISALLOWANCES MADE BY THE A.O. HOWEVER, DURING THE COURSE OF HEARING BEFORE US, THE LD. A.R. OF THE ASSESSEE VEHEMENTLY ARGUED THAT THE LD. CIT(A) HAD DISPOSED OF THE APPEALS OF THE ASSESSEE EX - PARTE QUA THE ASSESSEE; AND THAT HE HAS DISPOSED OF THE APPEALS OF THE ASSESSEE IN A CASUAL MANNER AND WITHOUT DEALING WITH THE ISSUES RAISED BEFORE HIM ON MERIT. THE SERVICE OF NOTICE HAS, HOWEVER, BEEN DISPUTED BY THE ASSESSEE. HE, THEREFORE, PRAYE D THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND THE MATTER MAY BE RESTORED BACK TO HIS FILE FOR FRESH ADJUDICATION, AFTER AFFORDING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA NO.680 & 681/LKW/2018 PAGE 2 OF 3 3 . THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A) AND SUBMITTED THAT THE LD. CIT(A) HAD PROVIDED SUFFICIENT OPPORTUNITY TO THE ASSESSEE, BUT NO ONE APPEARED ON BEHALF OF THE ASSESSEE, THEREFORE, THE LD. CIT(A) WAS JUSTIFIED IN CONFIRMING THE ORDER OF THE A.O . 4 . HEAR D. WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL S WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. MOREOVER, HE HAS NOT DECIDED THE APPEAL AFTER DISCUSSING IN DETAIL, HIS REASONS FOR AGREEI NG WITH THE ASSESSMENT ORDER S . IN THIS VIEW OF THE MATTER , ANOTHER OPPORTUNITY OF HEARING REQUIRES TO BE GIVEN TO THE ASSESSEE TO REPRESENT ITS CASE FULLY BEFORE THE LD. CIT(A). EVEN OTHERWISE, IT IS TRITE [S. VELU PALANDAR VS. DCIT 83 ITR 683 (MAD.) AND MS. SWATI PAWA VS. DY. CIT, 175 ITD 622 (DEL)] AND INC UMBENT ON THE LD CIT(A) TO DECIDE AN APPEAL ON MERIT EVEN IN THE ABSENCE OF ANY REPRESENTATION BEFORE THEM. 5 . IN VIEW OF THE ABOVE, THE MATTER IS REMITTED TO THE FILE OF THE LD. CIT(A) TO BE DECIDED AFRESH ON MERIT, IN ACCORDANCE WITH LAW, ON AFFORDING DUE A ND ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL COOPERATE IN THE FRESH PROCEEDINGS BEFORE THE LD. CIT(A). ALL PLEAS AVAILABLE UNDER THE LAW SHALL REMAIN SO AVAILABLE TO THE ASSESSEE. ORDERED ACCORDINGLY. 6 . IN THE RESULT, FO R STATISTICAL PURPOSES, THE APPEAL S ARE TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 0 7 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 19 /0 7 / 201 9 JJ: 1807 ITA NO.680 & 681/LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDE NT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR