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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI T. S. KAPOOR
I.T.A. No.705/Lkw/2017 Assessment year:2013-14 1
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW
BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER
ITA No.705/Lkw/2017 Assessment year:2013-14
M/s P. D. Plastic (P) Ltd., Vs. Income Tax Officer-2(2), 122/1-E4, Sarojini Nagar, Kanpur. Kanpur. PAN:AAECP 0398 R (Appellant) (Respondent)
Appellant by Shri P. K. Kapoor, C. A. Respondent by Smt. Alka Singh, D. R. Date of hearing 16/05/2019 Date of pronouncement 16/05/2019
O R D E R PER T. S. KAPOOR, A.M.
This is an appeal filed by the assessee against the order of learned CIT(A)-I, Kanpur, dated 14/08/2017 pertaining to assessment year 2013-14.
I have heard the rival parties and have gone through the material placed on record. I find that the appeal of the assessee was earlier dismissed for non prosecution vide order dated 30/11/2018. However, vide order dated 20/03/2019, the said order of the Tribunal was recalled and the appeal was listed for hearing on merits. I noted that learned CIT(A) has passed ex-parte order as according to him, nobody has appeared on the date when the appeal was fixed for hearing before him. From the order of CIT(A), it is not clear as to on which date the learned CIT(A) had issued notice and on which date the case was fixed for hearing before hearing and where the notice issued by him was served on the assessee or not and
I.T.A. No.705/Lkw/2017 Assessment year:2013-14 2
when nobody appeared before learned CIT(A), he passed the ex-parte order. I feel that one more opportunity should be given to the assessee as learned CIT(A) has not decided the appeal on merits. The provision of section 250 which deals with the procedure in appeal before the CIT(A), allows a right to an assessee to be heard at the time of hearing of appeal. Even the natural justice demands that no appeal should be disposed of without being heard the party or without giving him the proper and sufficient opportunity. I am of the view from the facts of the case that the assessee has not been given proper and sufficient opportunity before disposing of the appeal by the CIT(A). I, therefore, in the interest of justice and fair play to both the parties, set aside the order of CIT(A) and restore the appeal to the file of the CIT(A) with the direction that the CIT(A) shall refix the said appeal and decide the appeal afresh after giving proper and sufficient opportunity of being heard to the assessee. The assessee is also directed to be present on the date of hearing fixed by learned CIT(A) and not seek undue adjournment and co-operate with learned CIT(A) in disposing of the appeal. 5. In the result, the appeal of the assessee is allowed for statistical purposes.
(Order pronounced in the open court on 16/05/2019)
Sd/. ( T. S. KAPOOR ) Accountant Member Dated:16/05/2019 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow