Sh. Kapil Mehta, Ludhiana V. ITO, W-2(4), Ludhiana

ITA 1154/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6598 (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. 1154/CHD/2018 / ASSESSMENT YEAR : 2010-11 SH. KAPIL MEHTA, C/O 113/3 BASANT FARM HOUSE, BASANT AVENUE EXTENSION VIII, LUDHIANA VS. THE ITO, W-2(4), LUDHIANA ./PAN NO: AITPM6512C / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. PARIKSHIT AGGARWAL,CA (PROXY CO UNSEL) ASSISTED BY SMT. VEENA GOGNA, ASSISTANT. ' ! / REVENUE BY : SMT. CHANDRAKANTA, 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. SHRI PARIKSHIT AGGARWAL, PROXY COUNSEL FOR THE ASSESSEE ASSISTED BY MS. VEENA GOGNA, PUT IN APPEARANCE AND INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) TO STATE THAT THE IMPU GNED ORDER OF THE CIT(A) IS AN EX-PARTE ORDER. IT HAS BEEN FURTHER SU BMITTED THAT ON THE DATE OF HEARING, AN ADJOURNMENT WAS SOUGHT FOR BY THE AS SESSEE AS HE WAS NOT AVAILABLE ON THAT DATE, HOWEVER, THE ADJOURNMENT RE QUEST WAS DENIED AND THE APPEAL WAS DECIDED EX-PARTE BY THE LD. CIT(A). IT IS FURTHER SUBMITTED THAT THE ASSESSEE HAS A FAIR CASE ON MERITS. IT IS, THEREFORE, REQUESTED THAT ITA NO. 1154-HD-2018- SH. KAPIL MEHTA, LUDHIANA 2 THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT(A) . 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 GIVE ASSESSEE AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE CIT(A). THE EX. PARTE O RDERS OF THE CIT(A) IS, THEREFORE, SET ASIDE AND THE MATTER IS REMANDED BA CK TO THE FILE OF CIT(A) FOR DECISION AFRESH. IT IS DIRECTED THAT THE ASSESS EE WILL COOPERATE AND PROMPTLY APPEAR AND FURNISH THE INFORMATION SOUGHT FOR BY THE CIT(A) EITHER PERSONALLY OR THROUGH HIS COUNSEL AND WILL N OT CONTRIBUTE IN ANY DELAY IN THE PROCEEDINGS BEFORE HIM. 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 .. '+ ,- .- / 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 ITA NO. 1154-HD-2018- SH. KAPIL MEHTA, LUDHIANA 3