Income Tax Appellate Tribunal - Lucknow
M/S Allahabad Bank, Kanpur vs Income Tax Officer(Tds)-1, Kanpur on 21 March, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
LUCKNOW BENCH"A", LUCKNOW
BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER
AND SHRI PARTHA SARATHI CHAUDHURY,JUDICIAL MEMBER
ITA No.228 & 229/LKW/2017
Assessment Year:2013-14 & 2014-15
Allahabad Bank v. Income Tax Officer (TDS)-1
Swaroop Nagar Kanpur
Kanpur
TAN/PAN:AACCA8464F
(Appellant) (Respondent)
Appellant by: None
Respondent by: Shri C.A.K. Singh, D.R.
Date of hearing: 20 03 2018
Date of pronouncement: 21 03 2018
ORDER
PER PARTHA SARATHI CHAUDHURY, J.M:
These appeals preferred by the assessee emanates from separate orders passed by the ld. CIT(A)-II, Kanpur as per the grounds of appeal appearing on record.
2. At the time of hearing, none was present on behalf of the assessee. We have perused the case records and we find that in both the appeals the order of the ld. CIT(A) is an ex-parte order wherein the rights and liabilities of the assessee were not discussed and adjudicated upon. Therefore, in the interest of justice, both these cases are restored back to his file to decide afresh after providing opportunity of being heard to the assessee.
3. In the result, both the appeals of the assessee are allowed for statistical purposes.
ITA No.228 & 229/LKW/2017Page 2 of 2Order pronounced in the open Court on 21/03/2018.
Sd/- Sd/-
[T.S. KAPOOR] [PARTHA SARATHI CHAUDHURY]
ACCOUNTANT MEMBER JUDICIAL MEMBER
DATED:21st March, 2018
JJ:2003
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT(A)
4. CIT
5. DR