Dr. Govind Kumar Pandey ,, Faizabad v. Income Tax Officer-1,, Faizabad

ITA 165/LKW/2013 | 2002-2003
Pronouncement Date: 28-04-2015 | Result: Allowed

Appeal Details

RSA Number 16523714 RSA 2013
Assessee PAN ADCPP2969A
Bench Lucknow
Appeal Number ITA 165/LKW/2013
Duration Of Justice 2 year(s) 1 month(s) 6 day(s)
Appellant Dr. Govind Kumar Pandey ,, Faizabad
Respondent Income Tax Officer-1,, Faizabad
Appeal Type Income Tax Appeal
Pronouncement Date 28-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 28-04-2015
Date Of Final Hearing 21-04-2015
Next Hearing Date 21-04-2015
Assessment Year 2002-2003
Appeal Filed On 22-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI. A. K. GARODIA ACCOUNTANT MEMBER ITA NO.165&166/LKW/2013 ASSESSMENT YEAR:2002-03 & 2004-05 DR. GOVIND KUMAR PANDEY C/O M/S MANJUSHA MEDICAL AND RESEARCH CENTRE CIVIL LINES FAIZABAD V. INCOME TAX OFFICER-1 FAIZABAD TAN/PAN:ADCPP2969A (APPELLANT) (RESPONDENT) ITA NO.167 TO 169/LKW/2013 ASSESSMENT YEAR:2002-03 2003-04 & 2004-05 DR. MANJOOSHA PANDEY C/O M/S MANJUSHA MEDICAL AND RESEARCH CENTRE CIVIL LINES FAIZABAD V. INCOME TAX OFFICER-1 FAIZABAD TAN/PAN:ALFPP1766L (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. SHAILENDRA MISHRA ADVOCATE RESPONDENT BY: SMT. PINKI MAHAVAR D.R. DATE OF HEARING: 21 04 2015 DATE OF PRONOUNCEMENT: 28 04 2015 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A). 2. DURING THE COURSE OF HEARING OF THE APPEALS THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDERS OF THE LOWER AUTHORITIES WITH THE SUBMISSION THAT THE ASSESSING OFFICER HAS MADE ADDITION WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. WHEN APPEALS WERE PREFERRED BEFORE THE LD. CIT(A) THE LD. CIT(A) DID NOT AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND CONFIRMED THE ADDITIONS :- 2 -: MADE BY THE ASSESSING OFFICER. THEREFORE THE ORDERS OF THE LD. CIT(A) MAY BE SET ASIDE. 3. THE LD. D.R. ON THE OTHER HAND HAS SUBMITTED THAT THE ASSESSEE WAS AFFORDED NUMBER OF OPPORTUNITIES BY THE LOWER AUTHORITIES BUT THE ASSESSEE INTENTIONALLY DID NOT APPEAR AND THE AUTHORITIES BELOW WERE CONSTRAINED TO PASS EX-PARTE ORDER AGAINST THE ASSESSEE. 4. HAVING CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES IN THE LIGHT OF THE RIVAL SUBMISSIONS WE FIND THAT THOUGH OPPORTUNITIES WERE AFFORDED TO THE ASSESSEE THE ASSESSEE DID NOT APPEAR BEFORE THE LOWER AUTHORITIES. BEFORE THE LD. CIT(A) DESPITE OPPORTUNITY AFFORDED TO THE ASSESSEE THE ASSESSEE DID NOT APPEAR TO PROSECUTE HIS/HER CASE. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO THE ASSESSEE BUT IT SHOULD BE SUBJECT TO A PAYMENT OF COST SO THAT ASSESSEES WHO ARE IN HABIT OF NOT MAKING COMPLIANCE TO THE NOTICES ISSUED BY THE AUTHORITIES BELOW WOULD BE DISCOURAGED. WE ACCORDINGLY SET ASIDE THE ORDERS OF THE LD. CIT(A) SUBJECT TO PAYMENT OF COST OF RS.1 000/- IN EACH CASE TO BE DEPOSITED IN THE ACCOUNT IN WHICH THE TRIBUNAL FEES ARE BEING DEPOSITED AND RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO RE-ADJUDICATE THE APPEALS AFRESH IN THE AFORESAID MATTERS AFTER AFFORDING AN OPPORTUNITY OF BEING HEAD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO EXTEND ALL SORTS OF CO-OPERATION TO THE LD. CIT(A) IN DISPOSAL OF THE APPEALS. 5. IN THE RESULT APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH APRIL 2015 JJ:2104 :- 3 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR