Vani Jain v. Dy. C.I.T.-4, Kanpur
[Citation -2019-LL-0920-97]
| Citation | 2019-LL-0920-97 |
|---|---|
| Appellant Name | Vani Jain |
| Respondent Name | Dy. C.I.T.-4, Kanpur |
| Court | ITAT-Lucknow |
| Relevant Act | Income-tax |
| Date of Order | 20/09/2019 |
| Assessment Year | 2015-16 |
| Judgment | View Judgment |
| Keyword Tags | sufficient opportunity of being heard • interest of justice and fair play • ex-parte order |
| Bot Summary: | We feel that one more opportunity should be given to the assessee as learned CIT(A) has not decided the I.T.A. No.465/Lkw/2018 2 Assessment Year:2015-16 appeal on merits. 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 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 learned CIT(A) and not seek undue adjournment and co- operate with learned CIT(A) in disposing of the appeal. In the result, the appeal filed by the assessee is allowed for statistical purposes. |