Gopal Mahajan, Bilaspur V. ITO, Bilaspur

ITA 1163/CHANDI/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5086 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 10-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: B M MONGA
• Keywords: Opportunity of being heard; Non passing of speaking order
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND DR.B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 1163/CHD/2016 ASSESSMENT YEAR: 20 07-08 SHRI GOPAL MAHAJAN, VS. THE ITO, MAHAJAN HARDWARE STORES, BILASPUR(HP). V&PO BRAHMPUKHAR, DISTT. BILASPUR (HP). PAN NO. ACEPM4186H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.M.MONGA & SHRI ROHIT KAURA RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 21.03.2018 DATE OF PRONOUNCEMENT : 27.03.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 08.07.2016 OF CIT(A)-1 AM RITSAR CAMP AT PALAMPUR PERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIO US GROUNDS ON MERIT. 2. INVITING ATTENTION TO THE IMPUGNED ORDER, IT WAS THE S UBMISSION OF THE LD. AR THAT THE IMPUGNED ORDER HAS BEEN PASSED WITH OUT ADDRESSING THE SPECIFIC GRIEVANCES OF THE ASSESSEE WHICH THOUGH HAVE BEEN REPRODUCED AT PAGES 2 TO 6 BY THE CIT(A), HOWEVER, WHILE ADJUDICATING, THE SAID AUTHORITY DISMISSED THE GROUNDS BY ONE LINE EACH FOR EACH OF THE FIVE GROUNDS AND ONLY QUA GROUND NO. 5, PART RELIEF WAS GRANT ED. ACCORDINGLY, IT WAS HIS LIMITED PRAYER THAT IT IS A NON SPEAKING ORDER P ASSED BY THE CIT(A), AS SUCH MAY BE REMANDED BACK TO THE SAID AUTHOR ITY WITH A DIRECTION TO PASS THE SPEAKING ORDER ON THE SPECIFIC GROUNDS RAISED. 3. THE LD. SR.DR MR. MANJIT SINGH CONSIDERING THE RECORD H AD NO OBJECTION TO THE SAID PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THE FACTS OF THE PRESENT CASE, IT IS SEEN THA T THE ASSESSEE IS A ITA 1163/CHD/2016 A.Y. 2007-08 PAGE 2 OF 2 TRADER OF HARDWARE ITEMS, CEMENT CONSTRUCTION WORK AND EARNED INCOME FROM JCB AND TIPPER. THE AO PASSED AN EX-PARTE ORDER U/S 144 MAKING VARIOUS ADDITIONS WHICH WERE CHALLENGED IN APPEAL ON MERITS BY THE ASSESSEE. THE SUBMISSIONS OF THE ASSESSEE, IT IS SEEN QUA THE FIVE GROUNDS RAISED, HAVE BEEN EXTRACTED IN DETAIL BY THE CIT(A), HOWEVE R, WHILE ADJUDICATING, THE GROUNDS HAVE BEEN DISMISSED WITHOUT RE FERRING TO THE SPECIFIC SUBMISSIONS OF THE ASSESSEE. ACCORDINGLY, IN TERMS OF THE ORAL PRAYER OF THE PARTIES BEFORE THE BENCH, THE SAID PRAYER IS ACCEPTED IN TERMS OF GROUND NO. 6 RAISED IN THE PRESENT APPEAL AND THE IMPUGNED ORDER IS SET ASIDE AND RESTORED BACK TO THE FILE OF THE C IT(A) WITH DIRECTION TO PASS SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.03. 2018. SD/- SD/- (DR. B.R.R.KUMAR) ( DIVA SINGH) ACCOUNTANT MEMBER 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.