Smt. Kamla Devi, Panchkula V. ITO, Panchkula

ITA 1135/CHANDI/2010

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80943 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-10-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 08-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Additional evidence
• Section: 144

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. 1135/CHD/2010 ASSESSMENT YEAR : 2007-08 SMT. KAMLA DEVI, VS. THE INCOME TAX OFFICER, # 783, SECTOR 12, WARD 1, PANCHKULA. PANCHKULA. PAN: AASPD5338G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 16.10.2014 DATE OF PRONOUNCEMENT : 17.10.2014 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), PA NCHKULA DATED 21.6.2010 FOR ASSESSMENT YEAR 2007-08. 2. THE RECORD REVEALS THAT THE APPEAL WAS DISMISSED IN LIMINE VIDE ORDER DATED 13.5.2011. THE ASSESSEE MOVED M.A. NO.5 5/CHD/2011 FOR RECALLING OF THE EX-PARTE ORDER, WHICH WAS ALLOWED BY THE TRIBUNAL VIDE ORDER DATED 6.3.2013 AND THE APPEAL OF THE ASSESSEE WAS RESTORED. 3. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE FILED RETURN OF INCOME AT RS.2,92,333/- AND AGRICULTURAL INCOME AT RS.10,18,730/- ON 24.4.2007. THE ASSESSING OFFICER PASSED EX-PARTE O RDER UNDER SECTION 144 OF THE INCOME TAX ACT AND COMPUTED THE INCOME A T RS.14,32,460/-. THE LEARNED CIT (APPEALS) ALSO 2 DECIDED THE APPEAL OF THE ASSESSEE EX-PARTE. THE L EARNED CIT (APPEALS) NOTED THAT THE FIRST NOTICE FIXING THE CA SE FOR 28.5.2010 WAS ISSUED ON 17.5.2010 BUT NOBODY ATTEND ED THE APPELLATE PROCEEDINGS. AGAIN THE CASE WAS FIXED F OR 16.6.2010 VIDE NOTICE DATED 3.6.2010, HOWEVER, AGAI N NOBODY ATTENDED THE APPELLATE PROCEEDINGS. THE LEARNED C IT (APPEALS) IN THE ABSENCE OF ANY REPRESENTATIVE FROM THE SIDE OF THE ASSESSEE DISMISSED THE APPEAL OF THE ASSESSEE A ND ALSO ENHANCED THE INCOME BY RS.10,18,730/- ON ACCOUNT OF AGRICULTURAL INCOME. 4. THE ASSESSEE IN THE REVISED GROUND OF APPEAL CHA LLENGED THE EX-PARTE ORDER PASSED BY THE LEARNED CIT (APPEA LS) AND STATED THAT THE LEARNED CIT (APPEALS) IS NOT JUSTIF IED IN PASSING THE EX-PARTE APPELLATE ORDER IN THE ABSENCE OF ANY OPPORTUNITY OF HEARING GIVEN AT THE APPELLATE STAGE . THE LEARNED COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THA T THE ASSESSEE HAS NOT SERVED WITH ANY NOTICE AT THE ASSE SSMENT STAGE OR THE APPELLATE STAGE. THE LEARNED D.R. FO R THE REVENUE PRODUCED THE APPELLATE FOLDER AND ON EXAMIN ATION OF THE SAME, WE FIND THAT THE PHOTOCOPIES OF THE TWO N OTICES ISSUED BY THE LEARNED CIT (APPEALS) ARE AVAILABLE O N RECORD, THERE IS NO EVIDENCE AVAILABLE ON RECORD THAT THE S AID NOTICES WERE SENT BY POST OR HAVE BEEN SERVED UPON THE ASSE SSEE. IT IS THEREFORE, CLEAR THAT NO NOTICE OF HEARING BEFOR E THE LEARNED CIT (APPEALS) HAVE BEEN SERVED UPON THE ASSESSEE. THE MATTER WOULD, THEREFORE, REQUIRE RECONSIDERATION. 3 5. THE ASSESSEE IN THE PRESENT APPEAL HAS FILED REV ISED GROUNDS OF APPEAL AND ALSO TAKEN ADDITIONAL GROUND OF APPEAL CHALLENGING THE ENHANCEMENT OF THE INCOME BY RS.10, 18,730/- AND ALSO FILED APPLICATION FOR ADMISSION OF ADDITIO NAL EVIDENCE AND LARGE NUMBER OF ADDITIONAL EVIDENCES 41 IN NUMB ER HAVE BEEN FILED ALONGWITH THE APPLICATION. 6. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT SINCE THE ASSESSEE HAS NOT RECEIVED ANY NOTICE EVEN AT THE ASSESSMENT STAGE, THEREFORE, THE MATTER MAY BE REMA NDED TO THE ASSESSING OFFICER FOR RECONSIDERATION OF THE IS SUES INVOLVED IN THE ASSESSMENT AND IN THAT WAY HE WOULD BE IN A POSITION TO PLACE ALL THE EVIDENCES ON RECORD OF TH E ASSESSING OFFICER WHICH THE ASSESSEE SOUGHT TO BE ADMITTED BY WAY OF ADDITIONAL EVIDENCE. 7. ON CONSIDERATION OF THE ABOVE DISCUSSION AND THE FACTS OF THE CASE AS NOTED ABOVE, IT IS CLEAR THAT NO OPPORT UNITIES OF HEARING HAVE BEEN GIVEN BY THE LEARNED CIT (APPEALS ) WHILE DISMISSING THE APPEAL OF THE ASSESSEE AS WELL AS BY ENHANCING THE INCOME OF THE ASSESSEE. THEREFORE, THE ORDER O F THE LEARNED CIT (APPEALS) CANNOT BE SUSTAINED AND WE AC CORDINGLY SET ASIDE THE IMPUGNED ORDER OF THE LEARNED CIT (AP PEALS). WE FURTHER FIND FROM THE RECORD THAT THE ASSESSEE HAS RAISED ADDITIONAL GROUND OF APPEAL AS WELL AS MADE APPLICA TION FOR ADMISSION OF THE ADDITIONAL EVIDENCES. SINCE IT I S A CASE OF THROUGHOUT EX-PARTE ASSESSMENT ORDER AS WELL AS EX- PARTE APPELLATE ORDER, THEREFORE, IN THE INTEREST OF JUST ICE, THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFF ICER AS 4 PRAYED BY THE LEARNED COUNSEL FOR THE ASSESSEE FOR FINAL DETERMINATION OF THE ISSUES. THE ASSESSEE WOULD B E IN A POSITION TO PLACE ALL THE DOCUMENTS ON RECORD OF TH E ASSESSING OFFICER FOR BETTER CONSIDERATION OF THE ISSUES. WE ACCORDINGLY, SET ASIDE THE IMPUGNED ORDERS AND RESTORE THE MATTE R TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO RE-FRAME THE ASSESSMENT AFTER GIVING REASONABLE SUFFICIENT OPPOR TUNITIES OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS AT L IBERTY TO PLACE ALL DOCUMENTS AND EVIDENCES BEFORE HE ASSESSI NG OFFICER FOR FINAL ADJUDICATION OF THE MATTER. THEREFORE, WE DO NOT PROPOSE TO PASS ANY ORDER ON ADMISSION OF ADDITIONA L GROUND OF APPEAL AS WELL AS ADMISSION OF ADDITIONAL EVIDE NCES AT THIS STAGE. IN VIEW OF THE ABOVE, THE APPEAL OF THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 5