Sh. Surya Kant Mathur HUF, Chandigarh V. ITO, W-5(2), Chandigarh

ITA 1190/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6700 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA SR DR
• Assessee Lawyers: B K NOHRIAC A
• Keywords: Opportunity of being heard
• Section: 5(2); 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER ./ ITA NO. 1190/CHD/2018 / ASSESSMENT YEAR : 2010-11 SHRI SURYA KANT MATHUR, HUF, HOUSE NO. 1512, SECTOR 43-B, CHANDIGARH. VS THE ITO, WARD 5(2), CHANDIGARH. ./ PAN NO. : AAPHS7997M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI B.K.NOHRIA,CA & SHRI VIJAY JINDAL # ! ' / REVENUE BY : SMT. CHANDERKANTA, SR.DR $ % ! & / DATE OF HEARING : 23.01.2019 '()* ! & / DATE OF PRONOUNCEMENT : 28.02.2019 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 19.06.2018 OF CIT(A)-2, CH ANDIGARH PERTAINING TO 2010-11 ASSESSMENT YEAR WHEREIN THE APPE AL OF THE ASSESSEE WAS DISMISSED EX-PARTE FOR NON-REPRESENTATION. THE FOLLOWIN G GROUNDS HAVE BEEN RAISED BY THE ASSESSEE IN THE PRESENT APPEAL : 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE THE LEARNED CIT (A)-2 CHANDIGARH HAS NOT AFFORDED SUFFICIENT OPPORTUNITY THOUGH THE COUNSEL OF THE APPELLANT APPEARED ON ALL THE DATES EXCEPT THE LAST 2 HEARING S AFTER THE APPEAL WAS ADJOURNED SINE DIE AND PRAY FOR RESTORING THE APPEAL TO THE LEARNED CI T(A)-2 CHANDIGARH TO PRESENT THE CASE. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE THE LEARNED CIT (A)-2 CHANDIGARH HAS ERRED IN LAW AND FACTS IN UPHOLDING THE ORDER OF THE LEARNED ITO WARD 5(2) CHANDIGARH WITHOUT DISCUSSING THE GROUND OF AP PEAL IN DETAIL AND PASSING A SPEAKING ORDER. 2. THE LD. AR INVITING ATTENTION TO THE IMPUGNED ORDER SUBMITTED THAT THE ASSESSEE AS PER THE ORDER, PARTICIPATED IN THE PROC EEDINGS BEFORE THE CIT(A) AS ADJOURNMENT WAS SOUGHT ON THE TWO OCCASIONS WHEN THE APPEAL WAS LISTED FOR HEARING ON ACCOUNT OF SOME TRAFFIC PROBLEMS, THE COUNSEL REACHED OFFICE OF THE CIT(A) LATE. ON ACCOUNT OF THIS FACT, T HE APPEAL WAS DISMISSED RELYING UPON THE DECISIONS OF DIFFERENT COURTS HOL DING THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. IN THE SAID FACTS, IT WAS HIS LIMITED PRAYER THAT THE ISSUES MAY BE REM ANDED TO THE ITA 1190/CHD/2018 A.Y. 2010-11 PAGE 2 OF 2 CIT(A) IN ORDER TO GRANT EFFECTIVE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. CONSIDERING THE FACTS, THE SAID REQUEST WAS NOT OPPOSED BY THE LD. SR.DR . 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IN THE FACTS OF THE PRESENT CASE, IT IS SEEN T HAT THE IMPUGNED ORDER IS NOT IN ACCORDANCE WITH THE REQUIREMENTS OF SUB- SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT WHICH MANDATES THAT : 250(6) THE ORDER OF THE COMMISSIONER (APPEALS) DIS POSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, THE DECISION THEREON AND THE REASON FOR THE DECISION. 4. IN THE FACTS OF THE PRESENT CASE, IT IS SEEN THAT AS PER THE IMPUGNED ORDER, THE ASSESSEE WAS NOT REPRESENTED ON THE LAST T WO DATES. WITHOUT GETTING INTO A DEBATE ON THE ISSUE, CONSIDERING THE FACT T HAT THE ORDER CANNOT BE UPHELD, EVEN OTHERWISE THE ISSUE IS RESTORED B ACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. AT THE SAME TIME, IT IS MADE CLEAR THAT THE ASSESSEE SHALL NOT ABUSE THE TRUST REPOSED AND PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDING S BEFORE THE CIT(A) AS FAILING WHICH THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD IN ACCORDANCE WITH LAW. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28.02.2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / 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