M/S. SAVARIA ROLLER FLOUR MILLS PRIVATE LIMTED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

ITA 321/LKW/2018Status: DisposedITAT Lucknow06 September 2019AY 2013-144 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) dismissed the appeal without providing a proper opportunity to the assessee and without deciding on merits. Therefore, the matter was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as none appeared and no compliance was made. The assessee then appealed to the ITAT, arguing that no opportunity was given and the CIT(A) failed to decide on merits.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal for non-prosecution without affording an opportunity to the assessee and without deciding the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 56(2)(viib),Section 40A(3)

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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Respondent: Shri Ajay Kumar, DR
Hearing: 04/09/2019Pronounced: 06/09/2019

PER: A.D. JAIN, VICE PRESIDENT:

This is assessee’s appeal for Assessment Year 2013-14 against the order of the ld. CIT(A)-II, Kanpur dated 22.09.2017, taking the following grounds: “I. The Ld. Commissioner of Income Tax (Appeals)-II, Kanpur [here-in- after referred to as the Ld. CIT (A)'s] grossly erred in law and on facts in not affording any opportunity to the appellant Co. to have its say or make necessary compliance in support of the Grounds of Appeal so filed before him and passing and ex-parte order against all settled principles of laws and natural justice and fair-play and thus the order so passed may be ordered to be quashed. Notwithstanding and without Prejudice to Ground No. I above :-

II. The Ld. CIT (A)'s grossly erred on facts an

The order continues below.

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