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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:
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.
We have heard the rival parties and have gone through the
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.
Facts being similar in the other appeals, i.e., ITA Nos.575 &
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.
In the result, the appeals of the assessee stand allowed for
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