ATUL DWIVEDI, BANDA v. INCOME TAX OFFICER - 5(4), BANDA, BANDA

ITA 259/ALLD/2018 | 2014-2015
Pronouncement Date: 20-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 25920714 RSA 2018
Assessee PAN BPHPD1444J
Bench Allahabad
Appeal Number ITA 259/ALLD/2018
Duration Of Justice 1 year(s) 5 month(s) 8 day(s)
Appellant ATUL DWIVEDI, BANDA
Respondent INCOME TAX OFFICER - 5(4), BANDA, BANDA
Appeal Type Income Tax Appeal
Pronouncement Date 20-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 20-11-2019
Last Hearing Date 20-11-2019
First Hearing Date 20-11-2019
Assessment Year 2014-2015
Appeal Filed On 11-06-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI. A. D. JAIN VICE PRESIDENT AND SHRI T. S. KAPOOR ACCOUNTANT MEMBER ITA NO. 259/ALLD/2018 ASSESSMENT YEAR: 2014 - 15 ATUL DWIVEDI MAJHEEVA SANT BABERU BANDA V. INCOME TAX OFFICER 5(4) BANDA TAN/PAN: BPHPD1444J (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI VIVEK PANDEY C.A. RESPONDENT BY: SHRI A. K. SINGH D.R. DATE OF HEARING: 20 11 201 9 DATE OF PRONOUNCEMENT: 20 11 201 9 O R D E R PER A. D. JAIN V.P.: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-II KANPUR DATED 20/3/2018 FOR ASSESSMENT YEAR 2014- 15. 2. BY VIRTUE OF THE IMPUGNED ORDER THE LD. CIT(A) HAS DISMISSED THE ASSESSEES APPEAL FOR NON PROSECUTION OBSERVING THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE PRESENT APPEAL. WE TAKE NOTE THAT THE OFFICE OF THE LD. CIT(A) HAD ISSUED ONLY ONE NOTICE DATED 15/2/2018 FOR COMPLIANCE ON 9/3/2018 THROUGH EMAIL BUT NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A) AND THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX- PARTE QUA THE ASSESSEE. SUCH SERVICE OF NOTICES HAS HOWEVER BEEN DISPUTED BY THE ASSESSEE. 3. HEARD. WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL WITHOUT PROVIDING PROPER OPPORTUNITY TO THE ASSESSEE. MOREOVER ITA NO.259/ALLD/2018 PAGE 2 OF 2 HE HAS NOT DECIDED THE APPEAL AFTER DISCUSSING IN DETAIL HIS REASONS FOR AGREEING WITH THE ASSESSMENT ORDER. AS SUCH ANOTHER OPPORTUNITY OF HEARING REQUIRES TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS 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 INCUMBENT ON THE LD CIT(A) TO DECIDE AN APPEAL ON MERIT EVEN IN THE ABSENCE OF ANY REPRESENTATION BEFORE THEM. 4. 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 AND 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. 5. IN THE RESULT FOR STATISTICAL PURPOSES THE APPEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/11/2019. SD/ - SD/ - [ T. S. KAPOOR ] [ A . D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED:20/11/2019 JJ:2011 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR