Sh. Satjit Singh, Chandigarh V. ACIT, C-5(1), Chandigarh

ITA 1256/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6493 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 24-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, B CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1256/CHD/2017 ASSESSMENT YEAR: 2008-09 SHRI SATJIT SINGH, VS. THE ACIT, CIRCLE 5(1), C/O SH. TEJ MOHAN SINGH, CHANDIGARH ADVOCATE, #527 SECTOR 10-D, CHANDIGARH PAN NO. ABQPS1535H (APPELLANT) (RESPONDENT) APPELLANT BY : SH. TEJ MOHAN SINGH RESPONDENT BY : SH. MANJIT SINGH DATE OF HEARING : 13.12.2017 DATE OF PRONOUNCEMENT : 13.12.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 30.06.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS CIT(A)]-2, GURGAON. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ORDER OF THE CIT(A) IS AN EX-PARTE ORDER AND THAT THE ASS ESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY OF HEARING BY THE LD. CIT(A). HE HAS FURTHER SUBMITTED THAT THE ISSUE INVOLVED IN THIS APPEAL IS SQUARELY COVERED BY THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B ALBIR SINGH MAINI (2017) 86 TAXMAN. 94 (SC) / 398 ITR 531. 3. CONSIDERING THE ABOVE SUBMISSIONS OF THE ASSESSE E, THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) TO DECIDE THE SA ME ON MERITS IN THE LIGHT OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. BALBIR SINGH MAINI (SUPRA). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH DEC., 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR