Shri Ram Kumar Sharma, Nangal V. ITO, W-1(1), Nangal

ITA 1313/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9711 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 04-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271B

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! '# $ % & '# , () BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NOS. 1313 TO 1324/CHD/2019 / ASSESSMENT YEARS : 2007-08 TO 2012-13 SHRI RAM KUMAR SHARMA, PROP. RAM KUMAR MANGAT RAM, NANGAL, DISTT. ROPAR. THE ITO, WARD 1(1), NANGAL. ./ PAN NO: AZEPS9867L / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI TEJ MOHAN SINGH # ! ' / REVENUE BY : SHRI DAYA INDER SINGH SIDHU,ADDL. CIT $ % ! &/ DATE OF HEARING : 30.06.2020 '()* ! &/ DATE OF PRONOUNCEMENT : 30.06.2020 (*/ ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDERS DATED 26.07.2019 PASSED BY THE LD. COMMISSIONER OF INCOME TAX-1 CHANDIGARH [IN SHORT REFERRED TO AS C IT(A)] PASSED U/S 250(6) OF THE INCOME TAX ACT,1961(HEREINAFTER REFER RED TO AS ACT) IN QUANTUM APPEALS AND IN APPEAL AGAINST PENALTY LEVI ED U/S 271B OF THE ACT FOR ASSESSMENT YEARS 2007-08 TO 2012-13 . 2. AT THE OUTSET ITSELF, LD. COUNSEL FOR THE ASSESS EE POINTED OUT THAT THE LD. CIT(A) HAD DISMISSED ALL THE APPEALS WITHOU T HEARING THE ASSESSEE. THAT THE LD. CIT(A) HAD PASSED EX-PARTE ORDER ON NOTING THAT ITA NO. 1313 TO 1324/CHD/2019 PAGE 2 OF 3 THE ASSESSEE HAD TIME AND AGAIN SOUGHT ADJOURNMENTS OR HAD NOT ATTENDED THE PROCEEDINGS BEFORE HIM. THE LD. COUNS EL FOR THE ASSESSEE DREW OUR ATTENTION TO PARA 4 OF THE CIT(A) WHERE HE HAD OUTLINED THE VARIOUS DATES ON WHICH NOTICES WERE ISSUED FOR HEAR ING AND HAD REMAINED UNATTENDED. REFERRING TO THE SAME, LD. CO UNSEL FOR THE ASSESSEE POINTED OUT THAT INITIALLY THE ASSESSEE WA S BEING REPRESENTED BY ONE SHRI CHETAN AGGARWAL, ADVOCATE AND THAT THEREAF TER, THE LD. COUNSEL FOR THE ASSESSEE BEFORE US SHRI TEJ MOHAN SINGH HAD FILED HIS POWER OF ATTORNEY TO ARGUE THE CASE BEFORE THE LD. CIT(A). THAT SUBSEQUENTLY, IT WAS BROUGHT TO THE NOTICE OF THE LD. CIT(A) THAT HI S A.R. WAS OUT OF INDIA AND THEREFORE, THE CASES COULD NOT BE REPRESENTED. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE LD. CIT(A) WENT ON TO DECIDE THE CASE EX-PARTE. HE CONTENDED THAT THE CASE HAD BEEN DECI DED BY THE LD. CIT(A) WITHOUT GIVING A PROPER OPPORTUNITY OF HEARING TO T HE ASSESSEE AND THAT THERE WERE EVIDENCES WHICH WERE NEEDED TO BE FILED IN THE PRESENT CASE. A LIST OF THE SAME WAS FILED BEFORE US AS UNDER : ..RECORD THE BOOKS OF ACCOUNT ALONGWITH SUPPORTIN G DOCUMENTS IN THE SHAPE OF PURCHASE BILLS, SALE BILL S, AUDIT REPORTS, SALES TAX RETURNS. 3. THE LD. COUNSEL FOR THE ASSESSEE PLEADED THAT IN THE INTEREST OF JUSTICE, THE MATTER BE HEARD AFRESH TO ENABLE THE ASSESSEE AN OPPORTUNITY TO REPRESENT HIS CASE ALONGWITH ALL NE CESSARY EVIDENCES. THAT SINCE THE EVIDENCES WILL NEED TO BE EXAMINED , HE PLEADED, THAT THE APPEALS BE RESTORED BACK TO THE AO ITA NO. 1313 TO 1324/CHD/2019 PAGE 3 OF 3 4. THE LD. DR DID NOT OBJECT TO THE SAME. 5. IN VIEW OF THE ABOVE, IN THE INTEREST OF JUST ICE ,ALL THE APPEALS ARE RESTORED BACK TO THE AO TO BE DECIDED AFRESH AFTER GIVING THE ASSESSEE DUE OPPORTUNITY OF HEARING AND ALSO OPPORTUNITY T O FILE ALL NECESSARY EVIDENCES.THE AO IS DIRECTED TO EXAMINE ALL THE EVI DENCES FILED AND AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE TO DECI DE THE MATTERS AFRESH. 6. IN EFFECT, ALL THE APPEALS FILED BY THE ASSESS EE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30.06.2020. SD/- SD/- ( ) ( $ % & '# ) (SANJAY GARG) (ANNAPURNA GUP TA) / JUDICIAL MEMBER () / ACCOUNTANT MEMBER POONAM (+ ! ,- .- / 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