Smt. Vimal Kaur, Kurukshetra V. ITO, W-1, Kurukshetra

ITA 1064/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3687 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M P DWIVEDI
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1064/CHD/2018 / ASSESSMENT YEAR : 2010-11 SMT. VIMAL KUMAR, GARG GARG & ASSOCIATES, KOTHI NO. 35, FIRST FLOOR, SECTOR 7, KURUKSHETRA, HARYANA VS. THE ITO, WARD-1, KURUKSHETRA ./PAN NO. FLUPK0340E / APPELLANT /RESPONDENT ! /ASSESSEE BY : NONE ' ! / REVENUE BY : SH. M.P. DWIVEDI, JCIT # $ % /DATE OF HEARING : 05.11.2019 &'() % / DATE OF PRONOUNCEMENT : 05.11.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.06.2018 OF THE COMMISSIONER OF INCO ME TAX (APPEALS), KARNAL [HEREINAFTER REFERRED TO AS CIT(A)]. 2. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, WRITTEN SUBMISSIONS OF THE ASSESSEE HAVE BEEN RECEI VED BY POST VIDE LETTER DATED 25.4.2019 BY THE REGISTRY OF THE ITAT . IN THE WRITTEN SUBMISSIONS AS WELL AS IN THE GROUND OF APPEAL, THE SOLE PLEA TAKEN BY THE ASSESSEE IS THAT SHE HAS NOT BEEN GIVEN PROPER OPPORTUNITY BY THE LD. CIT(A) TO PRESENT HER CASE. THAT THE FIRST DATE OF ITA NO. 1064-CHD-2018- SMT. VIMAL KAUR, KURUKSHETRA 2 HEARING FIXED BEFORE THE CIT(A) WAS 30.5.2018 BUT THE NOTICE OF HEARING WAS DELIVERED TO THE ASSESSEE ON 7.6.2018 I.E. AFTE R SEVEN DAYS OF THE DATE FIXED FOR HEARING. SUBSEQUENTLY, THE CASE WAS FIXED FOR 28.6.2018 BY THE LD. CIT(A), HOWEVER, THE NOTICE WAS RECEIVED ONLY A DAY PRIOR TO THE HEARING I.E. 27.6.2018 AND DUE TO VERY SHORT NO TICE, THE ADJOURNMENT REQUEST WAS MADE VIDE E.MAIL, HOWEVER, THE LD. CIT( A) IGNORED THE E.MAIL SENT BY THE ASSESSEE AND PASSED THE IMPUGNED EX-PARTE ORDER. IT HAS BEEN SUBMITTED THAT SINCE THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY TO PRESENT HER CASE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT HER CASE PROPERLY BEFORE THE LD . CIT(A). 3. THE LD. DR, THOUGH HAS RELIED UPON THE FINDINGS OF THE LOWER AUTHORITIES, BUT COULD NOT REBUT THE FACT ON THE FI LE THAT THE ORDER OF THE CIT(A) IS AN EX-PARTE ORDER AND FURTHER THAT THERE WAS VERY SHORT NOTICE TO THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A). 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND K EEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE, IN MY VIEW, AN OPPOR TUNITY IS REQUIRED TO BE GRANTED TO THE ASSESSEE TO PRESENT HER CASE BEFO RE THE LD. CIT(A). THEREFORE, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS REMANDED BACK FOR ADJUDICATION AFRESH. TH E LD. CIT(A) WILL PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESE NT HER CASE AND AT THE SAME TIME THE ASSESSEE IS ALSO DIRECTED TO APPEAR B EFORE THE LD. CIT(A) AS AND WHEN CALLED FOR AND DO NOT CONTRIBUTE IN UN NECESSARY ADJOURNMENT OF THE CASE. ITA NO. 1064-CHD-2018- SMT. VIMAL KAUR, KURUKSHETRA 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 05.11.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR ITA NO. 1064-CHD-2018- SMT. VIMAL KAUR, KURUKSHETRA 4