Sh. Sunil Jain, Machhiwara V. ITO, Solan

ITA 1090/CHANDI/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8266 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 05-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 20-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: PUNEET GUPTA
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1090/CHD/2016 ASSESSMENT YEAR : 2009-10 SH. SUNIL JAIN, VS. THE ITO, WARD-2, UJJAIN, MADHYA PRADESH SOLAN PAN NO. ADHPJ3611Q (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PUNEET GUPTA RESPONDENT BY : SH. MANJIT SINGH DATE OF HEARING : 06.03.2017 DATE OF PRONOUNCEMENT : 16.03.2017 ORDER PER BHAVNESH SAINI, JM THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAIN ST THE ORDER OF LD. CIT(A), SHIMLA DATED 4.6.2012 FOR ASSESSMENT YEAR 2 009-10. 2. WE HAVE HEARD THE LD. REPRESENTATIVES OF BOTH TH E PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 3. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT THE NOTICE WAS ISSUED ON 4.4.2012 FIXING THE HEARING OF THE APPEAL ON 30.4.2012. HOWEVER, NONE ATTENDED THE PROCEEDINGS BEFORE HIM. FURTHER, NOTICE WAS ISSUED ON 1.5.2012 FIXING DATE OF HEARING OF THE AP PEAL FOR 4.6.2012. 2 AGAIN, NOBODY ATTENDED PROCEEDING BEFORE THE LD. CI T(A). LD. CIT(A) PASSED AN EX. PARTE ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE. 4. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSE SSEE HAS NOT RECEIVED ANY NOTICES BECAUSE ASSESSEE WAS NOT SITTING AT THE PREMISES OF THE FIRM WHERE NOTICES HAVE BEEN SENT. ULTIMATELY, HE RETIR ED FROM THE FIRM ON 7.6.2012. THE RECORD REVEALED THAT ASSESSEE WAS A P ARTNER AND HAS GIVEN THE ADDRESS OF THE FIRM IN APPEAL PAPERS BEFORE LD. CIT (A). THE ASSESSEE HAS ALSO FILED HIS AFFIDAVIT CONFIRMING THEREIN THAT HE WAS PARTNER IN THE FIRM M/S SALUS PHARMACEUTICALS TILL 7 TH JUNE, 2012. HE HAS FILED HIS PERSONAL RETURN GIVING THE ADDRESS OF THE FIRM. DUE TO DIFFE RENCES, THE ASSESSEE HAD STOPPED WORKING WITH THE FIRM FOR LAST ABOUT 9-10 M ONTHS PRIOR TO RETIREMENT AND ULTIMATELY THE RETIRED ON 7.6.2012. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DUE TO MISTAKE COULD NOT INTIMATE CHANGE OF ADDRESS TO THE REVENUE DEPARTMENT. HE THE REFORE, PRAYED ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE APPEA L ON MERITS BEFORE LD. CIT(A). 5. CONSIDERING THE FACTS OF THE CASE IN THE LIGHT O F THE AFFIDAVIT FILED ON RECORD, IT IS CLEAR THAT ASSESSEE GAVE THE ADDRESS OF HIS FIRM FOR THE PURPOSES OF RECEIVING NOTICES FROM THE OFFICE OF CI T(A). HOWEVER, DUE TO SOME DIFFERENCE, THE ASSESSEE RETIRED FROM THE FIR M AND AS SUCH NO NOTICES HAVE BEEN SERVED UPON THE ASSESSEE AT THE GIVEN ADD RESS. CONSIDERING EXPLANATION OF THE ASSESSEE, IT IS A BONA FIDE MIST AKE ON THE PART OF THE ASSESSEE IN NOT INTIMATING THE CORRECT ADDRESS. THE REFORE, CONSIDERING THE EXPLANATION OF THE ASSESSEE ABOVE, WE ARE OF THE VI EW THAT ASSESSEE HAS NOT 3 BEEN GIVEN REASONABLE SUFFICIENT OPPORTUNITY OF BEI NG HEARD DUE TO THE ABOVE REASONS, THEREFORE, ONE MORE CHANCE BE GIVEN TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. THE EX. PARTE ORDER DISM ISSING THE APPEAL OF THE ASSESSEE IS, THEREFORE, NOT JUSTIFIED. WE, ACCORDI NGLY SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESS EE TO HIS FILE WITH A DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE O N MERIT BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO FILE CURRENT ADDRESS FOR TH E PURPOSE OF SERVICES TO THE REVENUE DEPARTMENT AND SHALL NOT SEEK UNNECESSA RY ADJOURNMENT IN THE MATTER. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16 TH MARCH, 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR