Rajdeep Sharma, Zirakpur V. ITO, W-5(1), Chandigarh

ITA 128/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5673 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 128/CHD/2019 / ASSESSMENT YEAR : 2011-12 SHRI RAJDEEP SHARMA PENTA HOUSE NO.1,TOWER NO. A2,NIRMAL CHHAYA, VIP ROAD, ZIRAKPUR VS. ! THE ITO, WARD 3 (5), CHANDIGARH ' # ./ PAN NO: AWEPS8319J '$/ APPELLANT &' '$ / RESPONDENT ()*+ /ASSESSEE BY : SHRI RAVNEET SACHDEVA, CA PROXY FOR SHRI AMITOZ SINGH KAMBOZ, CA *+ / REVENUE BY : SHRI MANJIT SINGH, CIT DR , -*) .# /DATE OF HEARING : 26.08.2019 /0 *) .# / DATE OF PRONOUNCEMENT : 30. 09.2019 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE THE ORDER DATED 23.03.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE APPEAL OF THE ASSESSEE IS BARRED BY LIMITATI ON PERIOD 03 DAYS. A SEPARATE APPLICATION FOR CONDONATION OF DELAY HAS BEEN MOVED. CONSIDERING THE GROUNDS MENTIONED IN THE APPLICATIO N FOR CONDONATION ITA NO. 128-CHD/2019 SHRI RAJDEEP SHARMA, CHANDIGARH 2 OF DELAY AND SHORTNESS OF THE DELAY PERIOD OF ONLY 03 DAYS, THE DELAY IN FILING THE PRESENT APPEAL IS HEREBY CONDONED. 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ORDER PASSED BY THE CIT(A) IS AN EX-PARTE ORDER. TH E LD. COUNSEL HAS FURTHER INVITED OUR ATTENTION TO THE APPLICATION FOR CONDONATION OF DELAY VIDE WHICH IT HAS BEEN SUBMITTED THAT THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) WERE BEING LOOKED AFTER BY ANOTHER C OUNSEL, HOWEVER, HE DID NOT ATTEND ANY HEARING OR FILED ANY WRITTEN SUBMISSIONS BEFORE THE LD. CIT(A). THE ASSESSEE WAS NOT APPRISED ABOUT THE NON-APPEARANCE OF THE COUNSEL BEFORE THE LD. CIT(A). EVEN THE ASSE SSEE WAS NOT INFORMED ABOUT THE CONCLUSION OF THE HEARING OR PAS SING OF THE IMPUGNED ORDER BY THE LD. CIT(A). LATER ON, THE ASSESSEE LEA RNT THAT THE ORDER OF THE CIT(A) HAS BEEN PASSED. 4. THE ASSESSEE IMMEDIATELY APPLIED CERTIFIED COPIE S OF THE IMPUGNED ORDERS OF THE CIT(A) AS WELL AS IMPUGNED ORDER OF THE ASSESSING OFFICER AND FILED THE APPEAL BEFORE THIS TRIBUNAL. THAT THE NON- ATTENDANCE OF THE HEARINGS BEFORE THE LD. CIT(A) WA S NOT INTENTIONAL BUT DUE TO THE ABOVE FACT, WHICH RESULTED IN PASSING O F THE IMPUGNED EX- PARTE ORDER BY THE CIT(A). THE LD. COUNSEL HAS FURTHER SUBMITTED THAT EVEN TH E IMPUGNED ORDER PASSED BY THE ASSESSING OFFICER IS AN EX-PART E BEST JUDGMENT ASSESSMENT ORDER U/S 144 OF THE INCOME TAX ACT, 196 1. THE LD. ITA NO. 128-CHD/2019 SHRI RAJDEEP SHARMA, CHANDIGARH 3 COUNSEL, THEREFORE, HAS SUBMITTED THAT THE ASSESSEE MAY BE GIVEN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. ASSE SSING OFFICER. 5. THE LD. DR, THOUGH, HAS RELIED UPON THE FINDINGS OF THE LOWER AUTHORITIES BUT COULD NOT CONTROVERT OR REBUT THE P LEADINGS OF THE ASSESSEE THAT THE IMPUGNED ORDERS OF THE ASSESSING OFFICER AND IMPUGNED ORDER OF THE LD. CIT(A) ARE EX-PARTE ORDER S. 6. HENCE, CONSIDERING THE INTEREST OF JUSTICE, THE IMPUGNED ORDER OF THE CIT(A) IS SET ASIDE THE MATTER IS RETORTED TO T HE FILE OF THE ASSESSING OFFICER FOR DE NOVO ASSESSMENT IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE ASSESSING OFFICER WILL GIVE PROPER OPPORTU NITY TO THE ASSESSEE AND THE ASSESSEE WILL PROMPTLY APPEAR BEFORE THE A SSESSING OFFICER, AS AND WHEN CALLED FOR AND FURNISH NECESSARY DETAILS. THE APPEAL OF THE ASSESSEE IS TREATED ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.09.2019. SD/- SD/- ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 30.09 .2019 .. 2*&)3454) / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. &' '$ / THE RESPONDENT 3. , 6) / CIT 4. , 6) ( )/ THE CIT(A) 5. 47 &)8 , . 8 , 9:;< / DR, ITAT, CHANDIGARH 6. ;= - / GUARD FILE ITA NO. 128-CHD/2019 SHRI RAJDEEP SHARMA, CHANDIGARH 4 2 , / BY ORDER, > / ASSISTANT REGISTRAR