Rakesh Kumar Agarwal v. ACIT-3, Kanpur
[Citation -2016-LL-0920-5]
| Citation | 2016-LL-0920-5 |
|---|---|
| Appellant Name | Rakesh Kumar Agarwal |
| Respondent Name | ACIT-3, Kanpur |
| Court | ITAT-Lucknow |
| Relevant Act | Income-tax |
| Date of Order | 20/09/2016 |
| Assessment Year | 2012-13 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard • service of notice |
| Bot Summary: | During the course of hearing, Ld. counsel for the assessee has invited our attention that CIT(A) has disposed of this appeal exparte without affording proper opportunity of being heard to the assessee whereas the CIT(A) was required to adjudicate the appeal on merit even if the assessee did not appear. In the interest of justice, the matter may be restored back to the CIT(A) with a direction to adjudicate the appeal on merit after affording proper opportunity of being heard to the assessee. Ld. DR placed reliance upon the order of the CIT(A). Having carefully examined the order of the CIT(A) in the aforesaid case, we find that the CIT(A) has simply recorded in his second para different dates of hearing fixed by him but he has not recorded categorically with respect to service of notice of hearing. In the light of these facts, we are of the view that CIT(A) has not afforded proper opportunity of being heard to the assessee. We set aside the order of the CIT(A) and restore the matter back to his file with the direction to readjudicate the appeal afresh on merit after affording opportunity of being heard to the assessee. In the result, appeal of the assessee is allowed for statistical purposes. |