Sh. Ashok Sharma, Panchkula V. DCIT, Panchkula

ITA 1224/CHANDI/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2372 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-04-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 23-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AMD MS.SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 1224/CHD/2012 ASSESSMENT YEAR : 2006-07 SHRI ASHOK SHARMA, V DCIT, PANCHKULA CIRCLE, # 1051, SECTOR 4, PANCHKULA. PANCHKULA. PAN: APAPS-8472F (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY SHRI J.S.NAGAR DATE OF HEARING : 30.04.2013 DATE OF PRONOUNCEMENT : 10.05.2013 ORDER PER T.R.SOOD, AM THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER PASSED BY THE LD. CIT(A) DATED 27.09.2012 U/S 250(6) OF THE INCOME-TAX ACT,1961 (IN SHORT 'THE ACT'). 2. DESPITE NOTICE, NONE APPEARED. HOWEVER, AFTER CONSIDERING THE RELEVANT RECORD WE HAVE PROCEEDED T O DECIDE THE APPEAL ON EX-PARTE BASIS. 3. LD. DR WAS HEARD. 4. AFTER CONSIDERING THE SUBMISSION OF LD. DR AND R ELEVANT MATERIAL ON RECORD, WE FIND THAT LD. CIT(APPEALS) P ASSED THE IMPUGNED ORDER AFTER FIXING THE CASE FOR HEARING ON DIFFERENT OCCASIONS ON WHICH NONE ATTENDED ON BEHALF OF THE A SSESSEE. HOWEVER, THE LD. CIT(APPEALS) HAD DECIDED THE ISSUE WITHOUT 2 EXAMINING THE MERITS AND SIMPLY DISMISSED THE APPEA L IN DEFAULT. IN OUR OPINION, LD. CIT(APPEALS) SHOULD H AVE DECIDED THE ISSUES RAISED BY ASSESSEE ON MERITS. ACCORDINGLY, WE SET ASIDE THE ORDER OF LD. CIT(APPE ALS) AND REMAND THE SAME BACK TO HIS FILE WITH A DIRECTION T O ALLOW ONE MORE OPPORTUNITY TO ASSESSEE AND IF NOBODY APPE ARS ON BEHALF OF THE ASSESSEE, THIS MATTER MAY BE DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THE ASSESSE E IS ALSO DIRECTED TO COOPERATE WITH THE PROCEEDINGS BEFORE L D. CIT(APPEALS). 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.05.2013. SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10 TH MAY,2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT ,DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH