Haryana Tourism Corporation Ltd., Chandigarh V. DCIT, Panchkula

ITA 1022/CHANDI/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7785 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-07-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 25-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARISH NAYYAR
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE MS.SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 1022/CHD/2011 ASSESSMENT YEAR: 2004-05 HARYANA TOURISM CORPORATION LTD., V DCIT, SCO 17-18-19, SECTOR 17B, PANCHKULA CIRCLE, CHANDIGARH. PANCHKULA. PAN: AAACH-4108B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARISH NAYYAR DEPARTMENT BY SHRI AKHILESH GUPTA DATE OF HEARING : 19.07.2012 DATE OF PRONOUNCEMENT : 26.07.2012 ORDER PER MEHAR SINGH, AM THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DATED 29.07.2011 PASSED BY THE LD. CIT(A) PANCHKULA U/S 250(6) OF THE INCOME-TAX ACT,1961 (IN SHORT 'THE ACT'). 2. THE ASSESSEE RAISED THE FOLLOWING GROUNDS OF APP EAL: 1. THAT THE LD. CIT(APPEALS) HAS ERRED BOTH ON FACTS AND LAW IN NOT TAKING UP THE APPEAL ON MERITS IN SPITE OF THE SPECIFIC REQUEST MADE EXPLAINING THE CIRCUMSTANCES OF THE ASSESSEE AND SEEKING FURTHER TIME IN THE MATTER. THE DECISION OF THE LD. CIT (APPEALS) IS UNJUST, UNFAIR AND DESERVES TO BE QUASHED. 2. THAT THE LD. CIT(APPEALS) HAS ERRED BOTH ON FACTS AND LAW IN DECIDING THE APPEAL EX-PARTE WITHOUT CONSIDERING THE FACTS OF THE CASE PROPERLY AND WITHOUT APPRECIATING THAT THE MATTER PERTAINED TO ALMOST 7-8 YEARS AGO AND ASSESSEE SOUGHT SOME FURTHER TIME FOR FURNISHING THE REQUISITE INFORMATION. THE EX-PARTE ORDER PASSED BY THE LD. CIT(APPEALS) IS UNJUST AND HAS CAUSED UNDUE HARDSHIP TO THE ASSESSEE. IT IS PRAYED THAT THE ORDERS PASSED BY THE LD. CIT(APPEALS) ON EX-PARTE GROUND MAY BE ORDERED TO B E RECALLED AND CASE BE TAKEN UP ON THE BASIS OF MERIT S. 2 3. THAT THE APPELLANT CRAVES TO ADD, DELETE, CONCEDE, AND MODIFY ANY OR ALL THE GROUNDS OF APPEAL AT THE TIME OF HEARING OF APPEAL. 3. IN THE GROUNDS OF APPEAL, THE ASSESSEE CONTENDED THAT CIT(A) ERRED BOTH ON FACTS AND IN LAW IN DECIDING THE APPE AL EX-PARTE, WITHOUT CONSIDERING THE FACTS OF THE CASE PROPERLY AND WITHOUT APPRECIATING THAT THE MATTER PERTAINS TO ALMOST 7-8 YEARS. 4. IN THIS CASE, LD. CIT(A) HAS DISMISSED THE APPEA L ON THE GROUND OF NON-PROSECUTION OF THE SAME BY THE ASSESS EE. HOWEVER, A BARE PERUSAL OF THE PROVISION OF SECTION 250(6) R EVEALS THAT IT IS INCUMBENT UPON THE CIT(A) TO STATE THE POINTS FOR D ETERMINATION, DECISION THEREON AND THE REASON FOR THE DECISION, W ITHIN THE MEANING OF THE PROVISION OF SECTION 250(6) OF THE A CT. 5. IN VIEW OF THIS, LD. CIT(A) IS DIRECTED TO PASS SPEAKING ORDER ON MERIT AS CONTEMPLATED U/S 250(6) OF THE ACT. HEN CE, THE CASE IS RESTORED TO THE FILE OF THE CIT(A) FOR PASSING THE SPEAKING ORDER, IN ACCORDANCE WITH LAW AFTER AFFORDING PROPER AND REAS ONABLE OPPORTUNITY TO THE PARTIES. THUS, THE APPEAL IS RE STORED TO THE FILE OF CIT(A). THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JULY,2012. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 TH JULY,2012. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT ,DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH