Sh. Krishanlal Sahni (HUF), Ambala City V. ITO, W-1, Ambala

ITA 1127/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6672 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAWAN KUMAR SHARMA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO 1127/CHD/2017 ASSESSMENT Y EAR: 2010-11 SHRI KRISHAN LAL SAHNI (HUF), VS. THE ITO, JEEWAN DAREE FACTORY, WARD-1, 648/5, KALAL MAJRI, AMBALA. AMBALA CITY, PAN NO. AADHK7247N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI PAWAN KUMAR SHARMA, SR.DR DATE OF HEARING : 23.10.2017 DATE OF PRONOUNCEMENT : 06.11.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 30.05.2017 OF LD. CIT (APPE ALS) PANCHKULA PERTAINING TO 2010-11 ASSESSMENT YEAR ON VARIOUS GROUN DS. PARTIES WERE HEARD IN RESPECT OF GROUND NO. 1 TO 3 WHICH READ AS UNDER : 1. THAT THE WORTHY CIT (A) HAS ERRED IN PASSING TH E EX-PARTE ORDER, WHICH IS AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE. 2. THAT THERE WAS A REASONABLE CAUSE IN NOT APPEAR ING BEFORE THE LD. CIT (A) SINCE THE ASSESSEE HAD BEEN SUFFERING FROM VARIOUS AILMENTS A ND ADMITTED IN VARIOUS HOSPITALS OVER A PERIOD OF TIME AND, AS SUCH, HE COULD NOT APPEAR BE FORE THE WORTHY CIT (A) ON THE DATES FIXED FOR HEARING. 3. THAT EVEN IN RESPECT OF THE LAST NOTICE, DATED 28.04.2017 FIXED FOR 24.05.2017, THE KARTA COULD NOT APPEAR BEFORE THE WORTHY CIT(A) BEC AUSE OF HIS ILLNESS AND ULTIMATELY HE DIED ON 6 TH OF MAY, 2017 TO WHICH, A CERTIFICATE BEING ATTACHE D HEREWITH AND DUE TO WHICH, NOBODY COULD APPEAR BEFORE THE WORTHY CIT (A). (EMPHASIS SUPPLIED) 2. IN THE CONTEXT OF THE ABOVE MENTIONED GROUNDS, LD. AR SUBMITTED THAT THE LIMITED PRAYER OF THE ASSESSEE IS THAT THE ORDER MAY BE PASSED AFTER HEARING THE ASSESSEE, AS IN THE FACTS OF THE PRESENT CAS E DUE TO THE REASONS AS SET OUT IN THE GROUNDS ITSELF, THE ASSESSEE REMAINED UNR EPRESENTED FOR REASONS BEYOND ITS CONTROL. 3. CONSIDERING THE RECORD, THE PRAYER OF THE ASSESSEE S EEKING OPPORTUNITY OF BEING HEARD WAS NOT OBJECTED TO BY THE LD. SR.DR. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATERIA L AVAILABLE ON RECORD. SINCE THE NON REPRESENTATION BEFORE THE CIT(A) IS CLAIMED ON THE GROUNDS THAT THE KARTA OF THE HUF REMAINED HOSPITALIZE D ON ACCOUNT OF HIS ITA-1127/CHD//2017 A.Y 2010-11 PAGE 2 O F 2 ILLNESS AND ULTIMATELY HE EXPIRED ON 06.05.2017. IN THESE PECULIAR FACTS AND CIRCUMSTANCES, ACCEPTING THE ORAL UNDERTAKING BY THE LD. A R, IT IS DEEMED APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO TH E FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER AFTER GIVING THE A SSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. WHILE SO DIRECTING, IT IS HOPED T HAT THE OPPORTUNITY SO PROVIDED IS NOT ABUSED BY THE ASSESSEE AND IN THE EVENTUALITY OF ABUSE OF THE SAME, LD. CIT(A) WOULD BE AT LIBERTY TO PASS A SPEAKING ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THUS, IT IS HO PED THAT THE ASSESSEE IN ITS OWN INTEREST MAKES FULL AND PROPER COMPLIAN CE BEFORE THE SAID AUTHORITY. SAID ORDER WAS PRONOUNCED IN THE COURT ON THE DATE OF HEARING ITSELF. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH NOVEMBER,2017. SD/- (DIVA SINGH) JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.