M/S HOMERA TANNING INDUSTRIES PRIVATE LIMITED,KANPUR vs. DY.COMMISSIONER OF INCOME TAX-6, KANPUR

ITA 397/LKW/2018Status: DisposedITAT Lucknow06 September 2019AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found 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 ex-parte for non-prosecution. The CIT(A) noted that no submissions were filed despite notice being served via email. The assessee contended that proper opportunity was not given and there was a significant delay in the order.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without affording a proper opportunity of hearing and deciding on merits. Whether the disallowance of additional depreciation and a portion of expenses were justified.

Which sections of the Income-tax Act were involved?

Section 32(1)(iia),Section 32(1)(ii)

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

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

For Appellant: Shri Swaran Singh, FCA
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 2014-15 against the order of the ld. CIT(A)-II, Kanpur dated 20.03.2018, taking the following grounds:

“01. Because the notice dated 03.03.2017 fixing the date of hearing of appeal on 29.08.2017, on which date assessee taken adjournment because assessee's counsel had out of station. The date was adjourned to 11.09.2017, the CIT(A) has erred on facts and in law in dismissing the appeal ex-pane without giving opportunity of being heard, the order passed be quashed.

02.

Because the notice fixing the hearing on 29.08.2017 is dated 03.08.2017 and the CIT(A) has passed the order on 20.03.2018 after a gap of about seven months time, which is clearly in violation of the CBD

The order continues below.

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