Rajinder Paul Sood & Sons P. Ltd., Manali V. ITO, Kullu

ITA 129/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5994 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 129/CHD/2019 / ASSESSMENT YEAR : 2015-16 RAJINDER PAUL SOOD & SONS, MODERN GENERAL STORE, DANA BAZAR, MANALI, DISTT.KULLU (H.P. ) VS. THE ITO, KULLU ./PAN NO: AAACR6610C / APPELLANT /RESPONDENT ! /ASSESSEE BY : NONE ' ! / REVENUE BY : SH. MANJIT SINGH, CIT DR # $ % /DATE OF HEARING : 24.07.2019 &'() % / DATE OF PRONOUNCEMENT : 01.08. 2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 26.11.2018 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), PALAMPUR [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THE LEARNED COMMISSIONER OF I.TAX (APPEALS) HAS ERRED IN LAW AND FACTS OF THE CASE BY UPHOLDING THE ORDER OF THE INCOME TAX OFFICER AND CONFIRMING THE ADDITION OF RS.3,12,000/- ON ACCOUNT OF EXCESSIVE REMUNERATION TO ONE OF THE RELATIVES OF THE DIRECTO R. ITA NO. 129-CHD-2019- RAJINDER PAUL & SONS P LTD, KULLU, 2 2. THE LEARNED COMMISSIONER OF I.TAX (APPEALS) HAS ERRED BY HASTENING TO FINALISE THE ORDER ON THE BAS IS OF WRITTEN ARGUMENTS SUBMITTED, WHEREAS THE ASSESS EE HAD REQUESTED FOR A PERSONAL HEARING AT SHIMLA IN RESPONSE TO THE NOTICE OF HEARING. 3. THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE GROUNDS OF APPEAL BEFORE THE APPEAL IS HEARD 3. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, CONSIDERING THE EVIDENCES ON THE RECORD AND AFTER H EARING THE LD. DR ON THE ISSUE, I PROCEED TO DECIDE THE APPEAL ON MERITS . 4. THE SOLE ISSUE RAISED BY THE ASSESSEE IS REGARDI NG THE CONFIRMATION OF ADDITION MADE BY THE ASSESSING OFFICER OF RS. 3, 12,000/- ON ACCOUNT OF EXCESSIVE REMUNERATION PAID TO ONE OF THE RELATI VE OF THE DIRECTOR. THE ASSESSEE HAS TAKEN A GROUND THAT THE LD. CIT(A) HAS DECIDED THE APPEAL OF THE ASSESSEE WITHOUT GIVING HIM PROPER O PPORTUNITY OF PERSONAL HEARING DESPITE SPECIFICALLY PLEADED FOR THE SAME. 5. SINCE THE APPEAL HAS BEEN DECIDED EX-PARTE BY TH E CIT(A) WITHOUT GIVING OPPORTUNITY OF PERSONAL HEARING TO THE ASSES SEE DESPITE BEING REQUESTED SO BY THE ASSESSEE, HENCE, IN MY VIEW, IN TERESTS OF JUSTICE REQUIRE THAT THE ISSUE BE RESTORED TO THE FILE OF THE CIT(A) TO DECIDE IT AFRESH AFTER GIVING OPPORTUNITY OF PERSONAL HEARING TO THE ASSESSEE. I ORDER ACCORDINGLY. ITA NO. 129-CHD-2019- RAJINDER PAUL & SONS P LTD, KULLU, 3 6. IT IS BORN OUT FROM THE RECORD THAT THE ASSESSEE HAD REQUESTED TO FIX THE CASE AT SHIMLA BENCH OF THE CIT(A), WHEREAS , THE CASE HAS BEEN DECIDED BY THE CIT(A) AT PALAMPUR. IT IS, THEREFOR E, DIRECTED THAT IF LD. CIT(A) HOLDS THE BENCH AT SHIMLA ON REGULAR INTERV AL, THEN THE CASE MAY BE FIXED AT SHIMLA BENCH AND IF IT IS NOT SO CO NTEMPLATED IN NEAR FUTURE, THE ASSESSEE MAY BE DIRECTED TO APPEAR AT T HE REGULAR SEAT OF LD. CIT(A) AT PALAMPUR OR AT SOLAN, AS THE CASE MAY BE. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE ASSE SSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01.08.2019. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 01.08.2019 .. '+ ,- .- / 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