M/s Balaji International, Ludhiana V. ITO, W-2(1), Ludhiana

ITA 1152/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6600 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1152/CHD/2018 / ASSESSMENT YEAR : 2010-11 M/S BALAJI INTERNATIONAL, 113/3, BASANT FARM HOUSE, LUDHIANA VS. THE ITO, WARD 2(1), LUDHIANA ./PAN NO: AAHFB4687K / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. PARIKSHIT AGGARWAL,CA (PROXY CO UNSEL) ASSISTED BY SMT. VEENA GOGNA, ASSISTANT. ' ! / REVENUE BY : SH. MANJIT SINGH;, SR. DR # $ % /DATE OF HEARING : 27.02.2019 &'() % / DATE OF PRONOUNCEMENT : 27.02.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 28.06.2018 OF THE COMMISSIONER OF INCOM E TAX(APPEALS)-1, LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. AT THE OUTSET, LD. PROXY COUNSEL FOR THE ASSESSE E SHRI PARIKSHIT AGGARWAL, ASSISTED BY MS. VEENA GOGNA, HAS SUBMITTE D THAT THE ORDER OF THE ASSESSING OFFICER AS WELL AS OF THE CIT(A) ARE EX-PARTE ORDERS. IN THE STATEMENT OF FACTS ATTACHED WITH THE GROUNDS OF APP EAL, IT HAS BEEN EXPLAINED THAT THE COUNSEL FOR THE ASSESSEE COULD N OT APPEAR BEFORE THE ASSESSING OFFICER AT THE TIME OF HEARING OF THE CAS E AS HE WAS BUSY IN THE ANOTHER ASSESSMENT CASE. IT IS ALSO EXPLAINED THA T EVEN BEFORE THE LD. CIT(A) THE AUTHORISED REPRESENTATIVE OF THE ASSESSE E WAS NOT AVAILABLE ON ITA NO. 843-CHD-2018- SH. G.P.SINGH, HUF, LUDHIANA 2 THE SAID DATE AND ADJOURNMENT WAS SOUGHT FOR, WHICH WAS DECLINED BY THE CIT(A), AND THE CASE WAS DECIDED EX- PARTE OF THE A SSESSEE. IT IS FURTHER SUBMITTED THAT THE ASSESSEE HAS A FAIR CASE ON MERI TS. IT IS, THEREFORE, REQUESTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTU NITY TO PRESENT ITS CASE BEFORE THE ASSESSING OFFICER. 3. ON THE OTHER HAND, THE LD. DR HAS RELIED ON THE FINDINGS OF THE LOWER AUTHORITIES. 4. CONSIDERING THE OVERALL FACTS AND CIRCUMSTANCES OF THE CASE, IN MY VIEW, IT WILL BE IN THE INTEREST OF JUSTICE TO GIV E ASSESSEE AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE ASSESSING OFFICER. THE EX-PARTE ORDERS OF THE LOWER AUTHORITIES ARE, THEREFORE, SET ASIDE AND THE MATTER IS REMANDED BACK TO THE ASSESSING OFFICER FOR ASSESSMENT AFRESH IN ACCORDANCE WITH LAW AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE TO PRE SENT ITS CASE. IT IS DIRECTED THAT THE ASSESSEE WILL COOPERATE AND PROMP TLY APPEAR AND FURNISH THE INFORMATION SOUGHT FOR BY THE ASSESSING OFFICER EITHER PERSONALLY OR THROUGH HIS COUNSEL AND WILL NOT CONTRIBUTE IN ANY DELAY IN THE PROCEEDINGS BEFORE THE ASSESSING OFFICER. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 27 . 02 .2019 .. ITA NO. 843-CHD-2018- SH. G.P.SINGH, HUF, LUDHIANA 3 '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR