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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI A.D JAIN & SHRI T.S. KAPOOR
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 CBDT instruction No. 20/2003 dated 23rd December 2003, the order passed is erroneous, bad in law and be quashed.
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Because without prejudice to the above, on proper consideration of facts and circumstances of the case, the disallowance of Rs.11,65,888/- u/s 32(i)(iia) of the Act made, by the AO and upheld by the CIT(A) without contrary to provisions of law, arbitrary and be deleted. 04. Because in any case and in all circumstances of the case, the AO as well as the CIT(A) has erred on facts and in law in made and upholding the disallowance of Rs.11,65,888/- being additional depreciation claimed by the assessee u/s 32(i)(ii) of the Act, the disallowance is bad in law, arbitrary and be deleted. 05- Because the AO as well as the CIT(A) has erred on facts and in law in disallowing and upholding 1/6lh of the expenses claimed by the assessee under the heads vehicle maintenance, miscellaneous expenses and sales promotion expenses amounting to Rs.4,64,744/-, on adhoc basis, the disallowance made is arbitrary, bad in law and be deleted.”
By virtue of the impugned order, the ld. CIT(A) has dismissed the assessee’s appeal for non prosecution, observing that notice dated 03.08.2017 for compliance on 29.08.2017 was served on the e-mail address
submitted by the assessee while e-filing the appeal; that however, no written
submission or paper book had been filed in support of any of the grounds of
appeal taken.
Heard. We find that the CIT(A) has dismissed the appeal without
providing proper opportunity to the assessee. Moreover, he has not decided
the appeal after discussing in detail, his reasons for agreeing with the
assessment order. As such, another opportunity of hearing requires to be
given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and
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incumbent on the ld CIT(A) to decide an appeal on merit even in the absence
of any representation before them.
In view of the above, the matter is remitted to the file of the ld. CIT(A) to
be decided afresh on merit, in accordance with law, on affording due and
adequate opportunity of hearing to the assessee. The assessee, no doubt,
shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas
available under the law shall remain so available to the assessee. Ordered
accordingly.
In the result, for statistical purposes, the appeal is treated as allowed.
Order pronounced in the open court on 06/09/2019. Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President
Aks – Dtd. 06/09/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar
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DATE OF DICTATION 04.09.2019 2. DATE ON WHICH TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.09.2019 DATE ON WHICH TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER………………… 2.A 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE PS/SR.P.S. 4. DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE ORDER COMES BACK TO PS/SR.P. 6. DATE OF UPLOADING THE ORDER ON WEBSITE IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO………………… 7. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09.09.2019 DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT………….... 9. 10. DATE ON WHICH THE FILE GOES TO THE O.S. 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER……………………………… 12. THE DATE ON WHICH THE FILE GOES TO DESPATCH SECTION FOR DESPATCH OF THE TRIBUNAL ORDER……………………………… DATE OF DESPATCH OF ORDER…………………… 13.