Appeal Details
Counselvise Citation
[2017] 127 COUNSELVISE.COM (IT) 6823 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-09-2017
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
Not Allotted
Assessment Year
2010-2011
Appeal Filed On
11-01-2017
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, A CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 104/CHD/2017 ASSESSMENT YEAR: 2009-10 M/S EON INFOTECH LTD., VS. THE ITO, WARD 4(4), MOHALI CHANDIGARH PAN NO. AAACE8203E & ITA NO. 105/CHD/2017 ASSESSMENT YEAR: 2009-10 M/S EON INFOTECH LTD., VS. THE ITO, WARD 4(1), MOHALI CHANDIGARH PAN NO. AAACE8203E (APPELLANT) (RESPONDENT) APPELLANT BY : SH. NIKHIL GOYAL RESPONDENT BY : SH. PAWAN KUMAR SHARMA DATE OF HEARING : 26.09.2017 DATE OF PRONOUNCEMENT : 29.09.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE ASSE SSEE AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCOME TAX (APPE ALS)-II [HEREINAFTER REFERRED TO AS CIT(A)], GURGAON DATED 24.10.2016. 2 2. SINCE THE FACTS AND ISSUE INVOLVED IN BOTH THE A PPEALS ARE IDENTICAL, THEY WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS COMMON ORDER. FIRST, WE SHALL DEAL WITH ITA NO. 104/CHD/2017 FOR ASSESSMENT YEAR 2009- 10. 3. IN THIS APPEAL, APART FROM THE ADDITIONS CONFIRM ED ON MERITS BY THE CIT(A), THE ASSESSEE IS ALSO AGGRIEVED AGAINST THE EX-PARTE ORDER PASSED BY THE CIT(A). IT HAS BEEN CONTENDED THAT DURING THE P ENDENCY OF THE APPEAL, THE ADDRESS OF THE ASSESSEE WAS CHANGED WHICH WAS D ULY INTIMATED TO THE CIT(A). THE LD. COUNSEL FOR THE ASSESSEE IN THIS R ESPECT HAS RELIED UPON THE LETTER DATED 8.8.2016 ADDRESSED TO THE CIT(A), WHEREIN IT HAS BEEN REQUESTED THAT THE ASSESSEES ADDRESS IS CHANGED TO - EON INFOTECH LTD, C-180, INDUSTRIAL AREA, PHASE VIII-B, SECTOR 74, MOHALI (PUNJAB)-160071. 4. AN ADJOURNED WAS ALSO REQUESTED FOR THE DATE FIX ED I.E. 16.8.2016. HOWEVER, A PERUSAL OF THE IMPUGNED ORDER OF THE CIT (A) REVEALS THAT NONE OF THE NOTICES ISSUED BY THE CIT(A) WERE SERVED UPO N THE ASSESSEE AS THE SAME APPEARS TO HAVE BEEN SERVED AT THE OLD ADDRE SS OF THE ASSESSEE AT M/S EON INFOTECH LTD., SCO 315-316, SECTOR 35-B, C HANDIGARH -160022. 5. IN VIEW OF THE ABOVE FACTS IT IS ESTABLISHED ON THE FILE THAT ASSESSEE WAS NOT HAVING A DUE INTIMATION OF THE HEARING BEFO RE THE CIT(A) AND THE APPEAL HAS BEEN DISPOSED OFF BY THE CIT(A) IN THE A BSENCE OF THE ASSESSEE. KEEPING IN VIEW THE INTEREST OF JUSTICE AND IN VIEW OF THE FACTS NOTED 3 ABOVE, THE IMPUGNED ORDER OF THE CIT(A) IS SET ASID E AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFR ESH. IT IS ALSO DIRECTED THAT THE LD. CIT(A) WILL GIVE NOTICE OF HEARING TO THE ASSESSEE AT HIS NEW ADDRESS AS NOTED ABOVE. 6. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS TR EATED AS ALLOWED. 7. SINCE THE FACTS AND ISSUE INVOLVED IN THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2010-11 IN ITA NO.105/CHD/2017 ARE SIMILAR TO THAT FOR ASSESSMENT YEAR 2009-10, THEREFORE, THIS APPEAL IS ALSO RESTORED TO THE CIT(A) IN TERMS INDICATED ABOVE. 8. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE HEREBY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.09.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29 TH SEPT. 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR
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