Himanshu Verma, Patiala V. ITO, Patiala

ITA 1117/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80976 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-10-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 04-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER ITA NO. 1117/CHD/2013 ASSESSMENT YEARS : 2008-09 HIMANSHU VERMA V I.T.O MAIN BAZAR WARD 2, PATIALA NEAR ARYA SCHOOL PATIALA ADVPV 8981D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI DEEPAK AGGARWAL RESPONDENT BY: SHRI J.S. NAG AR DATE OF HEARING 30.10.2014 DATE OF PRONOUNCEMENT 30.10 .2014 O R D E R PER T.R. SOOD, A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER OF LD CIT (A), PATIALA DATED 27.9.2013. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED VARIOUS G ROUNDS AND ONE OF THE GROUND 1(B) READS AS UNDER: 1(B) THAT THE LD. CIT(A) IS NOT JUSTIFIED IN REJEC TING THE APPEAL OF THE ASSESSEE WITHOUT GOING INTO THE MERITS OF THE CASE WHEREIN THE REASON FOR NON APPEARANCE BEFORE THE LD. CIT(A) AND THE ASSESSING OFFICER IS BEYOND THE CONTROL OF THE ASSE SSEE AS ASSESSEE HAD GONE ABROAD AND HE WAS NOT AWARE ABOUT THE FIXATION OF THE CASE. 3 THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE LD. CIT(A) HAS NOT ADJUDICATED THE ISSUES ON MERITS, TH EREFORE THE MATTER MAY BE REMANDED. 4 ON THE OTHER HAND, THE LD. DR FOR THE REVENUE SU PPORTED THE ORDER OF THE LD. CIT(A). 5 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE FIND T HAT THREE ADJOURNMENTS WERE SOUGHT BY THE LD. COUNSEL FOR TH E ASSESSEE 2 FROM THE OFFICE OF THE LD. CIT(A) WHICH WERE GRANTE D. ON THE LAST DATE NONE APPEARED. IN THESE CIRCUMSTANCES, N O DOUBT THE LD. CIT(A) HAD THE RIGHT TO PROCEED ON EXPARTE BASI S BUT WHEN HE IS SUPPOSED TO ADJUDICATE THE CASE AFTER CONSIDE RING THE MATERIAL ON RECORD AND RECORD HIS FINDINGS. INSTEA D OF DOING SO THE LD. CIT(A) HAS DISMISSED THE APPEAL IN LIMINE. THEREFORE IN THE INTEREST OF JUSTICE WE SET ASIDE HIS ORDER A ND RESTORE THE MATTER BACK TO HIS FILE WITH A DIRECTION TO ADJUDIC ATE THE ISSUES AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSE E. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPEA L PROCEEDINGS. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.10.2014 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30.10.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR