Shri Sai Tiles (P) Ltd., Kanpur v. Astt. Commissioner of Income Tax-4, Kanpur

ITA 61/LKW/2016 | 2008-2009
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 6123714 RSA 2016
Assessee PAN AAHCS4972K
Bench Lucknow
Appeal Number ITA 61/LKW/2016
Duration Of Justice 8 month(s) 5 day(s)
Appellant Shri Sai Tiles (P) Ltd., Kanpur
Respondent Astt. Commissioner of Income Tax-4, Kanpur
Appeal Type Income Tax Appeal
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 21-10-2016
Date Of Final Hearing 19-10-2016
Next Hearing Date 19-10-2016
Assessment Year 2008-2009
Appeal Filed On 15-02-2016
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC LUCKNOW BEFORE SHRI P. K. BANSAL ACCOUNTANT MEMBER ITA NO.61/LKW/2016 ASSESSMENT YEAR:2008-09 M/S SHREE SAI TILES (P) LTD. 1252 Y BLOCK KIDWAI NAGAR KANPUR. PAN:AAHCS4972K VS. A.C.I.T.-4 KANPUR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI R. C. JAIN FCA RESPONDENT BY SHRI AMIT NIGAM D. R. DATE OF HEARING 19/10/2016 DATE OF PRONOUNCEMENT 21/10/2016 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-II KANPUR DATED 30/11/2015 RELATING TO ASSE SSMENT YEAR 2008-09. 2. I HAVE HEARD THE RIVAL SUBMISSIONS CAREFULLY CO NSIDERED THE SAME ALONG WITH THE ORDERS OF THE TAX AUTHORITIES BELOW. LEARNED A. R. OF THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) HAS PASS ED EX-PARTE ORDER WITHOUT AFFORDING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I NOTED FROM THE ORDER OF CIT(A) THAT ONL Y TWO NOTICES WERE ISSUED BY LEARNED CIT(A) FOR HEARING HOWEVER IT IS NOT CLEAR FROM THE ORDER OF CIT(A) WHETHER THESE NOTICES WERE ACTUALLY SERVED ON THE ASSESSEE OR NOT. WHEN NOBODY APPEARED BEFORE THE CIT(A) EX-PA RTE ORDER WAS PASSED BY HIM WITHOUT ISSUING FURTHER NOTICE AND GIVING ANY FURTHER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WHICH IS AGAINST THE PRI NCIPLES OF NATURAL 2 JUSTICE. UNDER THESE FACTS IT IS CLEAR THAT THE AS SESSEE WAS NOT GIVEN PROPER OPPORTUNITY OF BEING HEARD. I THEREFORE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE WITH THE DIRECTI ON THAT THE CIT(A) SHALL GIVE PROPER OPPORTUNITY OF BEING HEARD TO THE ASSES SEE AND DECIDE THE GROUNDS ON MERIT RAISED BEFORE HIM. THE ASSESSEE I S ALSO DIRECTED TO CO- OPERATE THE CIT(A) IN DECIDING ITS APPEAL AND NOT T O SEEK UNDUE ADJOURNMENT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2016) SD/. ( P. K. BANSAL ) ACCOUNTANT MEMBER DATED:21/10/2016 *SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR