Sh. Avtar Singh, Mohali V. PCIT, Chandigarh

ITA 103/CHANDI/2022

AI Insights

This case involves an appeal by Shri Avtar Singh against an order from the Pr. CIT, Chandigarh, under section 263 of the Income Tax Act, pertaining to the assessment year 2011-12. The appeal was initially delayed by 282 days, attributed to the Covid-19 pandemic, during which the Supreme Court had directed such periods to be excluded for limitation purposes. The Tribunal condoned the delay and admitted the appeal for adjudication. The primary contention during the hearing was that the notices issued by the Pr. CIT were not accessible to the assessee, leading to an ex-parte decision. Both parties agreed to set aside the matter to allow a fresh examination by the Pr. CIT.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127467 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINEET AGGARWAL
• Keywords: Revision of order; Condonation of delay; Set aside
• Section: 263

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 103/CHD/2022 नधा रण वष / Assessment Year : 2011-12 Shri Avtar Singh, House No.-749/15, Ward No. 20, Kharar, Mohali. VS The Pr. CIT(1), Chandigarh. थायी लेखा सं./PAN /TAN No: COXPS4648H अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Vineet Aggarwal, CA राज व क ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार ख/Date of Hearing : 12.06.2023 उदघोषणा क तार ख/Date of Pronouncement : 15.06.2023 आदेश/ORDER PER VIKRAM SINGH YADAV,A.M. This is an appeal filed by the assessee against the order of ld. Pr.CIT, Chandigarh u/s 263 dated 23.03.2021 pertaining to assessment year 2011-12. 2. At the outset, it is noted that there is a delay in filing the present appeal by 282 days. In this regard, the assessee has filed an application seeking condonation of delay stating that the period of delay is covered by the decision of the Hon'ble Supreme Court wherein the period of Covid-19 Pandemic was directed to be excluded for the purpose of limitation. It was, accordingly, ITA 103/CHD/2022 A.Y.2011-12 Page 2 of 3 submitted that the delay in filing the present appeal may be condoned. 3. The ld. DR did not raise any specific objection. 4. In view of the submissions made by both the parties, the delay is hereby condoned and appeal of the assessee is admitted for adjudication. 5. It is further noted that the impugned order has been passed ex-parte by the ld. Pr. CIT. 6. During the course of hearing, the ld. AR submitted that though the notices have been issued on the ITBA Portal, however, the assessee could not access the same and therefore, could not respond to the said notices. The ld. CIT-DR submitted that the Revenue has no objection where the matter is set aside to the file of the ld. Pr. CIT. 7. Given that the matter has been decided ex-parte qua the assessee, we deem it appropriate that the matter is set aside to the file of ld. Pr. CIT to examine the same afresh after providing reasonable opportunity to the assessee. The matter is accordingly set-aside to the file of the ld PCIT. The assessee is at liberty to raise necessary contentions as so advised before the ld PCIT and the same are thus left open. ITA 103/CHD/2022 A.Y.2011-12 Page 3 of 3 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 15.06.2023. Sd/- Sd/- आकाश द प जैन !व#म %संह यादव (AAKASH DEEP JAIN) (VIKRAM SINGH YADAV) उपा(य) / VICE PRESIDENT लेखा सद+य/ ACCOUNTANT MEMBER “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar