DILEEP KUMAR GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-3, KANPUR

PER: A.D. JAIN, VICE PRESIDENT:

These appeals are filed by the assessee for Assessment Year

2010-11, involving common issues. As such, they are being

disposed of by this composite order. Details, for convenience, are

being taken from ITA No.574/Lkw/2017 in the case of Dileep Kumar

Gupta. The following grounds have been raised in ITA

No.574/Lkw/2017:

“1) Because the Ld. C.I.T.(A)-I, Kanpur has manifestly erred in dismiss the appeal u/s 147/144 of the I.T. Act, 1961. 2) Because the Ld. C.I.T.(A)-I, Kanpur's decision based on dis-believing the intension of the appellant and not verify the Audit Report.

2 ITA No. 574 to 576/Lkw/2017

3) Because the Ld. C.I.T.(A)-I, Kanpur has not taken any good decision in favor of the appellant and no deduction of expenses was allowed in the total turnover as well as estimated gross profit off the business. 4) Because the Ld. C.I.T.(A)-I, Kanpur has not verified the full facts of the case and dismissed the appeal. 5) Because the Ld. C.I.T.(A)-I, Kanpur has not applied his mind and dismiss the appeal suo moto.” 2. By virtue of the impugned order, the Id. CIT(A) has dismissed the assessee's appeal, observing that the assessee neither appeared nor produced audit report of balance or books of account for verification.

material placed on record, we are of the view that the matter requires

reconsideration at the level of the ld. CIT(A) as the impugned order

shows that ld. CIT(A) has dismissed the appeal on the ground that

assessee has neither appeared nor produced the audit report of

balance or books of account for verification. We also noticed from

the order of the CIT(A) that he has summarily decided the appeal of

the assessee without giving any cogent reason and his order is non

speaking order. Under these circumstances, we feel that one more

opportunity should be given to the assessee as ld. CIT(A) has not

decided the appeal on merits. The provision of section 250 which

deals with the procedure in appeal before the ld. CIT(A), allows a

right to an assessee to be heard at the time of hearing of appeal.

3 ITA No. 574 to 576/Lkw/2017

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. We, 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 ld. CIT(A) and not to seek undue adjournment and co-operate

with ld. CIT(A) in disposing of the appeal.

576/Lkw/2017, these appeals are also restored to the file of the ld.

CIT(A), with the same observations as given in ITA

No.574/Lkw/2017.

statistical purposes.

(Order pronounced in the open court on 01/03/2019) Sd/- Sd/- T.S. Kapoor (A.D. Jain) Accountant Member Vice President Aks – Dtd. 01/03/2019

4 ITA No. 574 to 576/Lkw/2017

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