Mr. Surinder Pal Singh, Baltana V. ITO, W-3(1), Mohali

ITA 1182/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6599 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA SR DR
• Assessee Lawyers: DEEPIKA GANDHI OFFICE EMPLOYEE
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER ITA NOS. 1182 & 1183/CHD/2018 ASSESSMENT YEAR : 2009-10,2010-11 SHRI SURINDER PAL SINGH, FLAT NO. 1, FF, EKTA VIHAR, SIMRAN APARTMENTS, ZIRAKPUR. VS THE ITO, WARD 3(1), CHANDIGARH. PAN NO: ALZPS3021K APPELLANT RESPONDENT !' ASSESSEE BY : MS. DEEPIKA GANDHI, OFFICE EMPLOYEE #!' REVENUE BY : SMT. CHANDERKANTA, SR.DR $ %! & DATE OF HEARING : 21.01.2019 '()*! & D ATE OF PRONOUNCEMENT : 27.02.2019 $%/ ORDER THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE AS SAILING THE CORRECTNESS OF THE SEPARATE ORDERS DATED 29.06.2018 OF CIT(A)-1, CHANDIGARH PERTAINING TO 2009-10 AND 2010-11 ASSESSMENT YEARS WH EREIN THE PENALTY IMPOSED U/S 271B IN THE RESPECTIVE YEARS HAS BEEN UPH ELD. AT THE TIME OF HEARING AN ADJOURNMENT APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE BY THE LD. AR STATING THAT THE COMPLETE DOCUMENTS ARE YET TO BE RECEIVED. HOWEVER, AFTER HEARING THE LD. SR.DR AND CONSIDERING THE FA CT THAT THE ORDERS HAVE BEEN PASSED EX-PARTE WHERE THE ASSESSEE REMAINE D UNREPRESENTED, IT WAS DEEMED APPROPRIATE AFTER HEARING THE PARTIES TO REJ ECT THE ADJOURNMENT APPLICATION AND RESTORE THE ISSUES BACK TO THE FILE OF THE CIT(A). 2. THE RELEVANT FACTS QUA THE ISSUE UNDER CONSIDERATION ARE IDENTICAL IN BOTH THE YEARS. FOR READY REFERENCE, THESE ARE EXTRAC TED FROM ITA 1182/CHD/2018 : THE APPEAL WAS FIXED FOR HEARING ON 23.04.2018, WH ICH WAS NOT ATTENDED. FRESH NOTICE WAS ISSUED ON 12.06.2018 FIXING CASE FOR 22. 06,2018, WHICH ALSO REMAINED UNATTENDED. FINAL OPPORTUNITY WAS GIVEN FOR 29.06.2 018, ALL THE NOTICES WERE SENT BY SPEED POST AND DULY SERVED ON THE APPELLANT AS PER CONFIRMATION AVAILABLE ON THE WEBSITE OF INDIA POST', BUT NOBODY ATTENDED ON THESE DATES. NO ADJOURNMENT APPLICATION WAS FILED AND NO WRITTEN SUBMISSION WAS RECEIVED. HEN CE, IT IS PRESUMED THAT THE APPELLANT ITAS /1182 & 1183/CHD//2018 A.Y.2009-10 & 2010-11 PAGE 2 OF 2 DOES NOT WANT TO SAY ANYTHING AND THE APPEAL IS DEC IDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. IT IS SEEN THAT IN THE ABSENCE OF ANY REPRESENTATION , THE PENALTY ORDER HAS BEEN UPHELD. ACCORDINGLY, CONSIDERING THE FACT THAT T HE ASSESSEE WAS AGITATED QUA THE GROUNDS RAISED THAT THE SUBMISSIONS AN D EXPLANATIONS OF THE ASSESSEE WERE NOT CONSIDERED BY THE CIT(A). PARA 2 OF IT S ORDER SUGGESTS THAT APPARENTLY NO WRITTEN SUBMISSIONS WERE ALSO CONSIDERED A S NO WRITTEN SUBMISSIONS HAVE BEEN ADVANCED ON BEHALF OF THE ASSESSEE AND THE APPEALS HAVE BEEN DECIDED CONSIDERING THE REPLY BEFORE THE A.O. ACCORDINGLY, ADMITTEDLY THE ASSESSEE WAS NOT HEARD. IN THESE PECULIA R FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTERESTS OF SUBSTANTIAL JUSTICE, THE IMPUGNED ORDERS ARE SET ASIDE BACK TO THE FILE OF THE CIT(A) IN ORDER TO GRANT THE ASSESSEE AN EFFECTIVE OPPORTUNITY OF BEING HEARD. IT IS HOPED THAT THE OPPORTUNITY SO PROVIDED TO THE ASSESSEE IN GOOD FAITH IS AVAILED OF AND UTILIZED BY THE AS SESSEE BY PARTICIPATING FULLY AND PROPERLY BY MAKING PROPER SUBM ISSIONS ON FACTS AND LAW BEFORE THE CIT(A) AND THE OPPORTUNITY IS NOT ABUS ED. WHILE SO RESTORING, IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUS T REPOSED, THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE B ASIS OF MATERIAL AVAILABLE ON RECORD. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / RAVI KUMAR, PS (HYDERABAD) (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT - 2. THE RESPONDENT - 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR