Sh Jugal Kishore Sharma, Amritsar. V. The Asstt .Commissioner of .Income-tax, Amritsar.

ITA 108/ASR/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0595 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-01-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.108(ASR)/2011 ASSESSMENT YEAR:2007-08 PAN :AFNPK8632A SHRI JUGAL KISHORE SHARMA, VS. ASSTT. COMMR. OF IN COME TAX, S/O SH. SAT PAL SHARMA, CIRCLE-5, AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING: 10/01/2013 DATE OF PRONOUNCEMENT:10/01/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER PASSED BY CIT(A), JAMMU (HQS. AMRITSAR) DATED 16.1 2.2010 FOR THE ASSESSMENT YEAR 2007-08. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE ON THE ADDRESS GIVEN IN FORM NO.36 AT COL.10 FOR TODAY I.E. 10.01.2013. INS PITE OF THIS NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY APPLICATION ITA NO.108(ASR)/2011 2 FOR ADJOURNMENT OF THE CASE. KEEPING IN VIEW THE I SSUE IN DISPUTE AND EX- PARTE ORDER PASSED BY THE LD. FIRST APPELLATE AUTHO RITY, WE ARE OF THE VIEW THAT THERE IS NO NEED TO ADJOURN THE MATTER. THEREFORE, WE ARE DISPOSING OF THE PRESENT APPEAL AFTER HEARING THE LD. DR, EX-PARTE A SSESSEE. 3. THE LD. DR RELIED UPON THE ORDERS OF THE AUTHORI TIES BELOW. 4. WE HAVE HEARD THE LD. DR AND PERUSED THE IMPUGNE D ORDER AND SEEN THAT THE LD. FIRST APPELLATE AUTHORITY FIXED THE AP PEAL OF THE ASSESSEE FOR HEARING ON 4.5.2010, 20.06.2010, 26.10.2010, 11,11 ,2010 AND 13.12.2010. BUT THE ASSESSEE REMAINED NON-COOPERATIVE IN THE A PPELLATE PROCEEDINGS BEFORE THE LD. FIRST APPELLATE AUTHORITY AND THE LD . FIRST APPELLATE AUTHORITY DECIDED THE ISSUE IN DISPUTE AGAINST THE ASSESSEE E X-PARTE. WE ALSO FIND THAT THE ORDER PASSED BY THE LD. FIRST APPELLATE AUTHORI TY IN PARA 2.1 OF HIS ORDER IS NON-SPEAKING ONE. BUT KEEPING IN VIEW THE NON-COO PERATION OF THE ASSESSEE IN THE APPELLATE PROCEEDINGS AND IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT THE ISSUE IN DISPUTE DESERVES TO BE SET-ASIDE TO THE LD. FIRST APPELLATE AUTHORITY TO PASS A SPEAKING ORDER AND DECIDE THE S AME AFRESH UNDER THE LAW, AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSE. WE ARE ALSO OF THE VIEW THAT THE CONDUCT OF THE ASSESSEE IN THE APPELLATE P ROCEEDINGS WAS NOT APPRECIABLE, AS THE OFFICE OF THE CIT(A) HAD ISSU ED NOTICES MANY TIMES TO THE ASSESSEE, AS A RESULT LOSS HAS BEEN CAUSED TO T HE REVENUE BECAUSE OF THE ITA NO.108(ASR)/2011 3 NON-COOPERATIVE ATTITUDE OF THE ASSESSEE. THEREFORE , COST OF RS.1000/- (RS. ONE THOUSAND ONLY) IS AWARDED AGAINST THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO DEPOSIT THE SAME IN THE CENTRAL GOVT. A CCOUNT AFTER OBTAINING CHALLAN FROM THE SAID A.O. THE LD. CIT(A) WILL TAKE UP HEARING AFRESH AFTER ENSURING THAT THE ASSESSEE HAS DEPOSITED THE AMOUN T OF COST AWARDED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH JANUARY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10TH JANUARY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SHRI JUGAL KISHORE SHARMA S/O SH. SAT PAL SHARMA, AMRITSAR. 2. THE ACIT, CIR.5, AMRITSAR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.