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Income Tax Appellate Tribunal - Lucknow

Smt. Vijaya Kirti , Lucknow vs Income Tax Officer- 1(5), Lucknow on 15 March, 2019

                                                     S.A.No.19/Lkw/2019
                                                 I.T.A. No.364/Lkw/2018 1
                                                Assessment Year:2013-14

             IN THE INCOME TAX APPELLATE TRIBUNAL
                  LUCKNOW BENCH 'A', LUCKNOW

            BEFORE SHRI A. D. JAIN, VICE PRESIDENT
          AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER

                     Stay Application No.19/Lkw/2019
                        (in ITA No.364/Lkw/2018)
                        Assessment Year:2013-14
                                     &
                         I.T.A. No.364/Lkw/2018
                        Assessment Year:2013-14

 Mrs. Vijaya Kirti,                Vs. Income Tax Officer-1(5),
 631/102, Ajai Nagar,                  Lucknow.
 Church Road, Kamta,
 Lucknow.
 PAN:AJLPK 1384 J
 (Appellant)                            (Respondent)


 Appellant by                     Shri Sandeep Kumar, F.C.A.
 Respondent by                    Shri C. K. Singh, D.R.
 Date of hearing                  12/03/2019
 Date of pronouncement            15/03/2019

                                ORDER

PER T. S. KAPOOR, A.M.

This Stay Application has been filed by the assessee for stay of outstanding demand amounting to Rs.41.41 lacs.

2. After hearing both the parties and considering the materials available on record, we decided first to dispose of the appeal of the assessee which has been filed against the order of learned CIT(A)-1, Lucknow dated 29/09/2017 pertaining to assessment year 2013-14.

Assessment Year:2013-14

3. We noted that learned CIT(A) has passed ex-parte order as according to him, nobody has appeared on the date when the appeal was fixed for hearing before him. The learned CIT(A) has not condoned the delay also in filing the appeal before him inspite of the fact that the assessee had moved condonation application stating therein that the assessee is an old lady suffering from various ailments and when ill she stays with her son who resides in Sonbhadra due to which the delay has happened. The assessee had also submitted in the condonation application before learned CIT(A) that the delay in filing the appeal was not intentional but on account of circumstances beyond control of the assessee. However, learned CIT(A) rejected the condonation application of the assessee on the ground that the assessee did not furnish any evidence in support of the contents mentioned in the condonation application. The condonation application was not supported by medical certificate also. From the order of CIT(A), it is apparent that the CIT(A) had issued various notices to the assessee however, neither anybody appeared on behalf of assessee nor filed adjournment application and finally learned CIT(A) passed the ex-parte order. However, we feel that one more opportunity should be given to the assessee. The provision of section 250 which deals with the procedure in appeal before the CIT(A), allows a right to an assessee to be heard at the time of hearing of appeal. 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 are of the view from the facts of the case that the assessee has not been given proper and sufficient opportunity before disposing of the appeal by the CIT(A). 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 consider the condonation application of the assessee S.A.No.19/Lkw/2019 I.T.A. No.364/Lkw/2018 3 Assessment Year:2013-14 sympathetically and condone the delay and 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 learned CIT(A) and not seek undue adjournment and co-operate with learned CIT(A) in disposing of the appeal.

4. Since we have set aside the order of learned CIT(A) to his file with a direction to decide the appeal afresh, the stay application filed by the assessee has become infructuous and is dismissed.

5. In the result, the appeal of the assessee is allowed for statistical purposes whereas the stay application is dismissed.

(Order pronounced in the open court on 15/03/2019) Sd/. Sd/.

  ( A. D. JAIN )                                     ( T. S. KAPOOR )
 Vice President                                   Accountant Member

Dated:15/03/2019
*Singh

Copy of the order forwarded to :
1.  The Appellant
2. The Respondent.
3.  Concerned CIT
4.  The CIT(A)
5.  D.R., I.T.A.T., Lucknow

                                                        Assistant Registrar