Simran pal singh Gill, Ludhiana V. The ACIT, Ludhiana

ITA 1245/CHANDI/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63950 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-09-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, A.M AND MS. SUSHMA CHOWLA, J M ITA NO. 1245/CHD/2011 ASSESSMENT YEAR : 2008-09 SIMRANPAL SINGH GILL V A.C.I.T. CIRCLE VI H NO. 3, GOVIND AVENUE LUDHIANA FEROZEPUR ROAD LUDHIANA AGMPG 2748 M (APPELLANT) (RESPONDENT) APPELLANT BY SHRI D.K. GOYAL RESPONDENT BY SHRI AKHILESH GUPTA DATE OF HEARING 17.09.2012 DATE OF PRONOUNCEMENT 24.09.2012 O R D E R PER T.R.SOOD, A.M THIS APPEAL IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)-II, LUDHIANA, DATED 18.10.2011. 2. IN THIS APPEAL THE ASSESSEE HAS RAISED VARIOUS G ROUNDS OF APPEAL. ONE OF THE ISSUE RAISED IS THAT THE CIT(A) HAS PASSED THE ORDER WITHOUT AFFORDING OPPORTUNITY TO THE ASSESSEE AND HE HAS SIMPLY REPEATED THE FINDINGS OF THE AO WITHOUT ADJU DICATING THE ISSUES ON MERITS. THOUGH THE LD. DR FOR THE REVENU E SUBMITTED THAT VARIOUS OPPORTUNITIES WERE GRANTED AND THE LD. CIT(A) HAS RECORDED HIS FINDINGS AT PAGE 2 OF THE APPELLATE O RDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS CAREFULLY A ND FIND THAT THOUGH VARIOUS OPPORTUNITY WERE GRANTED BUT NONE AP PEARED ON 2 BEHALF OF THE ASSESSEE. HOWEVER, THROUGH PARA 4 OF HIS ORDER THE LD. CIT(A) HAS MAINLY RECORDED THE NATURE OF ADDITI ONS BRIEFLY AS MENTIONED BY THE AO AND CONFIRMED THE ADDITION WITH OUT RECORDING FURTHER DETAILS. IN OUR OPINION, THE LD. CIT(A) SH OULD HAVE EXAMINED THE CASE ON MERITS AND PASSED SPEAKING ORD ER. THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A ) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-EXAMI NE THE ISSUE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE BY PUTTING A PPEARANCE AND EXPLAIN HIS CASE BEFORE THE LD. CIT(A). 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 24.09.2012 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 24 .09. 2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR 3