M/s Standard Autogears (P) Ltd., Mohali V. DCIT, Mohali

ITA 1137/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90189 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 22-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 1137/CHD/2014 ASSESSMENT YEAR: 2007-08 M/S STANDARD AUTOGEARS (P) LTD., VS THE DCIT, PLOT NO. 125, INDUSTRIAL AREA, CIRCLE 6(I), PHASE IX, MOHALI. MOHALI PAN: AAACG8512E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL BATRA RESPONDENT BY : DR. AMARVEER SINGH DATE OF HEARING : 09.06.2015 DATE OF PRONOUNCEMENT : 09.06.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS) CHANDIGARH DATED 28.10.2014 FOR ASSESS MENT YEAR 2007-08 CHALLENGING THE LEVY OF PENALTY UNDER SECTI ON 271(1)(C) OF THE INCOME TAX ACT. 2. THE LD. CIT(APPEALS) NOTED IN THE APPELLATE ORDE R THAT CASE WAS FIXED BEFORE HIM ON 28.10.2014 AND THE NOTICE W AS SERVED UPON ONE MR. ANISH KUMAR AT THE ADDRESS OF THE ASSE SSEE BUT NOBODY ATTENDED ON THE DATE OF HEARING. THEREFORE, APPEAL OF ASSESSEE WAS DECIDED EX-PARTE. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE IS IMPROPER SERVICE OF NOTICE ON ONE SHRI ANISH KUMAR. HE HAS FILED AFFIDAVIT OF SHRI ANIL ATRI, DIRECTOR/MANAGIN G DIRECTOR OF THE ASSESSEE COMPANY EXPLAINING THEREIN THAT THERE IS NO SUCH 2 EMPLOYEE OF THE ASSESSEE COMPANY BY THE NAME OF ANI SH KUMAR, THEREFORE, ORDER OF THE LD. CIT(APPEALS) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. 4. CONSIDERING THE RIVAL SUBMISSIONS IN THE LIGHT O F ABOVE FACTS, WE ARE OF THE VIEW THE MATTER REQUIRES CONSI DERATION AT THE LEVEL OF THE LD. CIT(APPEALS). IT APPEARS FROM THE IMPUGNED ORDER THAT THE CASE WAS FIXED ONLY ON 28.10.2014 AND EX-P ARTE ORDER WAS PASSED BY LD. CIT(APPEALS) ON THE SAME DAY. TH E ASSESSEE HAS FILED AFFIDAVIT OF THE DIRECTOR EXPLAINING THAT ANISH KUMAR IS NOT EMPLOYEE OF THE ASSESSEE AND THERE IS NO SUCH E MPLOYEE EMPLOYED BY ASSESSEE COMPANY. WE ARE, THEREFORE, O F THE VIEW APPEAL OF THE ASSESSEE HAS BEEN DECIDED BY LD. CIT( APPEALS) WITHOUT GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD. 5. IN THIS VIEW OF THE MATTER, WE SET ASIDE THE IMP UGNED ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(APPEALS) WITH DIRECTION TO RE-DECIDE APPEAL OF THE ASSESSEE BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JUNE, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH JUNE,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH