Sh. Tejinder Singh Sara, Chandigarh V. DCIT, (Intl. Taxation), Chandigarh

ITA 1343/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4061 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-05-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 29-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! ' . . . . # , $% ! BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM ./ ITA NO. 1343/CHD/2018 / ASSESSMENT YEAR : 2015-16 SHRI TEJINDER SINGH SARA, # 77, SECTOR 2, CHANDIGARH. VS THE DCIT, (INTERNATIONAL TAXATION), CIRCLE, CHANDIGARH. ./PAN NO: ELAPS5779F /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI TEJ MOHAN SINGH / REVENUE BY : SHRI MANJIT SINGH, CIT-DR ! ' # /DATE OF HEARING : 02.05.2019 $%&' # /DATE OF PRONOUNCEMENT : 07 .05.2019 $& /ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 03.08.2018 OF CIT(A)-3 NEW DELHI PERTAINING T O 2015-16 ASSESSMENT YEAR WHEREIN THE LEVY OF PENALTY CONFIRMED BY THE CIT(A) HAS BEEN AS SAILED ON MERITS. HOWEVER, THE PARTIES WERE HEARD ONLY IN RESPECT OF GROUND NO. 1 RAISED B Y THE ASSESSEE IN THE PRESENT APPEAL WHICH READS AS UNDER : THAT THE LD. CIT(A) HAS ERRED IN LAW IN DISMISSING THE APPEAL EX-PARTE WITHOUT AFFORDING AN OPPORTUNITY OF HEARING WHICH IS AGAINS T THE PRINCIPLES OF NATURAL JUSTICE AND AS SUCH THE ORDER PASSED IS ILLEGAL, ARBITRARY AND UNJUSTIFIED. 2. ADDRESSING THE IMPUGNED ORDER, THE LD. AR SUBMIT TED THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED EX-PARTE FOR NON-REPRESENTATION. RE LYING UPON THE AFFIDAVIT FILED BY THE ASSESSEE, THE LD. AR SUBMITTED THAT THE ASSESSEE HA S FILED AN AFFIDAVIT WHICH ALSO ADDRESSED COPIES OF THE MAILS SENT ON BEHALF OF THE ASSESSEE TO THE CIT(A) WHICH HAVE BEEN APPENDED TO THE AFFIDAVIT AT PAGES 2 & 3. RELYING ON THE SAME I T WAS HIS SUBMISSION THAT NOT ONLY THE FACT THAT NOTICE FOR THE DATE OF HEARING FIXED AS 21.05. 2018 HAD BEEN RECEIVED ON 28.05.2018 IT HAD ALSO BEEN COMMUNICATED TO THE LD. COMMISSIONER THAT THE ASSESSEE WAS A PERMANENT RESIDENT OF USA AND THE ADDRESS OF HIS BROTHER-IN-LAW # 77, SEC TOR 2, CHANDIGARH HAD BEEN PROVIDED. AFTER THIS, IT WAS HIS SUBMISSION THAT NO FURTHER I NTIMATION HAS BEEN COMMUNICATED FROM THE OFFICE OF THE CIT(A) FOR ANY OTHER DATE. ACCORDING LY, RELYING UPON THE AFFIDAVIT AND THE CONTENTS OF THE GMAIL, IT WAS HIS SUBMISSION THAT E FFECTIVE OPPORTUNITY OF BEING HEARD MAY BE PROVIDED TO THE ASSESSEE. THE SAID REQUEST WAS NOT OPPOSED BY THE LD. CIT-DR. ITA 1343/CHD/2018 A.Y. 2015-16 PAGE 2 OF 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE RELEVANT CONTENTS OF THE AFFIDAVIT OF THE ASSESSEE RELIED UPON BY THE LD. AR ARE EXTRACTED HEREUNDER : AFFIDAVIT I, TEJINDER SINGH SARA S/O SHRI TEJA SINGH AGED 75 YEARS RESIDENT OF 1208, HICKORY LANE, AUBURN, ALABAMA 36830 USA DO HEREBY SOLEMNLY AFFIRM AND DECLARE AS UNDER: - 1. THAT I AM PERMANENT RESIDENT OF USA. 2. THAT I HAD FILED AN APPEAL AGAINST THE PENALTY IMPO SED UPON ME BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)-43, DELHI THRO UGH CA SANJEEV MEHAN AT CHANDIGARH. 3. THAT THE ADDRESS # 77, SECTOR 2, CHANDIGARH AS PROV IDED IN FORM 35 IS OF MY BROTHER-IN-LAW SH. AMARJIT SINGH SIDHU. 4. THAT ONLY ONE NOTICE WAS RECEIVED FROM THE COMMISSI ONER OF INCOME TAX (APPEALS)-43, DELHI ON 28TH OF MAY 2018 WHEREIN THE DATE OF HEARING WAS MENTIONED AS 21ST OF MAY 2018 I.E. AN EARLIER DATE. 5. THAT A REPLY TO THIS NOTICE RECEIVED LATE WAS FILED IN THE OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) AT DELHI BY THE OFFICE OF C A SANJEEV MEHAN. 6. THAT THEREAFTER NO NOTICE FOR HEARING WAS EVER RECE IVED EITHER BY MAIL OF E-MAIL. 4. ON A PERUSAL OF THE SAME, IN THE LIGHT OF THE SU BMISSIONS OF THE PARTIES BEFORE THE BENCH, ACCEPTING THE ORAL UNDERTAKING GIVEN BY THE LD. AR BEFORE THE BENCH, WE DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO THE FILE OF THE CIT(A THE ASSESSEE IN ITS OWN INTEREST IS ADVISED TO PARTICIPATE FULLY AND FA IRLY IN THE PROCEEDINGS BEFORE THE CIT(A) FAILING WHICH THE CIT(A), WE MAKE IT CLEAR WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. THE APPEAL IS RES TORED DIRECTING THE CIT(A) TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER PROVIDING THE AS SESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.05.2019. SD/- SD/- ( . . . . # ) ( ) (DR. B.R.R. KUMAR) ( DIVA SINGH) $% ! / ACCOUNTANT MEMBER ! /JUDICIAL MEMBER ' ( %( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ! , / CIT 4. ! , )/ THE CIT(A) 5. *-. / , # / , 012.3 / DR, ITAT, CHANDIGARH 6. .2 4' / GUARD FILE 2. %( ! / BY ORDER, 5 / ASSISTANT REGISTRAR