Shri Vikas Singh Verma ,, Kanpur v. Income Tax Officer-3(4) ,, Kanpur

ITA 366/LKW/2013 | 2008-2009
Pronouncement Date: 24-07-2013 | Result: Allowed

Appeal Details

RSA Number 36623714 RSA 2013
Assessee PAN AEKPV5747H
Bench Lucknow
Appeal Number ITA 366/LKW/2013
Duration Of Justice 2 month(s) 2 day(s)
Appellant Shri Vikas Singh Verma ,, Kanpur
Respondent Income Tax Officer-3(4) ,, Kanpur
Appeal Type Income Tax Appeal
Pronouncement Date 24-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 24-07-2013
Assessment Year 2008-2009
Appeal Filed On 22-05-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER ITA NO.366/LKW/2013 ASSESSMENT YEAR:2008-09 SHRI. VIKAS SINGH VERMA 38/86 NARIEL BAZAR KAN P UR V. ITO 3(4) KANPUR PAN:AEKPV5747H ( A PP ELLANT ) ( RES P ONDENT ) APPELLANT BY: SHRI. ABHI NAV MEHROTRA ADVOCATE RES P ONDENT B Y : SMT. SHAFALI SWAROO P D.R. DATE OF HEARIN G : 02.07.2013 DATE OF PRONOU NCEMENT: 24.07.2013 O R D E R THIS APPEAL IS PREFERRED BY TH E ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROU NDS WHICH ARE AS UNDER:- 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON THE FACTS IN APPROVING THE ACTION OF THE ASSESSING OFFICER BY SUSTAINING THE ADDITION FOR RS.236507/-. 2. THAT THE LD. CIT(A) HAS PROCEEDED WITH THE MATTER EX-PARTY WITHOUT APPRECIATING THE DIFFICUL TY OF THE ASSESSEE IN PUTTING-IN APPEARANCE BEFORE THE SAME FU RTHER IN SUSTAINING THE IMPUGNED ADDITION FOR RS.236507/- THE AV ERMENTS MADE BY THE ASSESSEE VIDE ITS REPLY DATE D 29.12.2010 SUPPORTED BY A DULY SWEARED AFFIDAVIT HAS NOT BEEN CONSIDERED. 3. THAT THE METHODOLOGY ADOPTED BY THE ASSESSING OFFICER IN MAKING THE AFORESAID ADDITION IS VAGUE ERRONEOUS ILLEGAL AND :-2-: TAKES INTO ACCOUNT ESTIMATES AND AVERAGES WHICH IS IMPERMISSIBLE UNDER LAW AND SUCH ACTION OF THE ASSESSING OFFICER HAS BEEN APPROVE BY THE LD. CTT(A). 4. THAT WITHOUT PREJUDICE TO THE ABOVE GROUNDS OF APPEAL AN IN THE ALTERNATIVE SETOFF OF RETURN INCOME AGAINST THE ADDITION IN ANY CASE IS ADMISSIBLE TO THE ASSESSEE. 5. THAT THE ORDER PASSED BY THE CIT(A) IS CONT RARY TO THE FACTS LAW AND IS IN QUARREL WITH PRINCI PAL OF NATURAL JUSTICE AND HENCE DESERVES TO BE SET-ASIDE. 2. DURING THE COURSE OF HE ARING OF THE APPEAL TH E LD. COUNSEL FOR THE ASSESSEE HAS INVITED MY ATTENTION TH AT THE LD. CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE WITH OUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. MY ATTENT ION WAS ALSO INVITED TO THE FACT THAT THE LD. CIT(A) HAS ISSUED FEW NOTICES TO THE ASSESSEE AS PER HIS ORDER BUT THEY ALL WERE NOT SERVED UPON THE ASSESSEE. THER EFORE THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND THE LD. CIT(A) HAS DECIDED THE APPEAL EX-PARTE. 3. THE LD. D.R. ON THE OTHER HAND HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4. HAVING HEARD THE RIVAL SUBMISSION S AND FROM A CAREFUL PERUSAL OF RECORD I FIND THAT THE LD. CIT(A) HAS I SSUED FEW NOTICES TO THE ASSESSEE BUT THERE IS NO EVIDENCE ON RE CORD WITH REGARD TO THE SERVICES OF THESE NOTICES UPON THE ASSESSEE. IN THE ABSENCE OF CONCLUSIVE EVIDENCE WITH REGARD TO THE SERVICE OF NOTICE OF HEARING ON THE ASSESSEE I AM OF THE VIEW THAT THE LD. CIT(A) HAS DECIDED THE APPEAL WITH OUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSE E. THEREFORE I AM OF THE CONSIDERED OPINION THAT ONE MORE OPPORTUNITY SHOULD BE AFFORDED TO TH E ASSESSEE. ACCORDINGLY I SET ASIDE THE ORDER OF THE LD. CIT(A) AN D RESTORE THE MATTER TO HIS FILE WITH :-3-: A DIRECTION TO RE-ADJUDICATE THE APPE AL AFRESH AFTER AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSE SSEE IS ALSO DIRECTED TO EXTEND ALL SORT OF CO-OPERATION AND MAKE ALL NECESSARY COMPLIANCE TO THE DIRECTION OF THE LD. CIT(A). ACCORDINGL Y THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATIS TICAL PURPOSES. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2.7.2013 AT THE TIME OF CONCLUSION OF HEARING. SD/- [SUNIL KUMAR YADAV] JUDICIAL MEMBER DATED:24.7.2013 JJ:0207 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR