Sh. Avtar Singh, Mohali V. ITO, W-6(5), Mohali

ITA 135/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1967 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 06-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B M MONGA
• Keywords: Principle of natural justice; Set aside
• Section: 54B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 135/CHD/2019 A.Y. : 2014-15 SHRI AVTAR SINGH, H.NO. 841, SECTOR 127, SHIVALIK CITY, LANDRAN KHARAR ROAD, MOHALI. VS THE ITO, PHASE VI, MOHALI. PAN /TAN NO: ABMPS1240D APPELLANT RESPONDENT ! ASSESSEE BY : SHRI B.M.MONGA & SHRI ROHIT KAURA ' ! REVENUE BY : SMT. CHANDERKANTA, SR.DR # $ % DATE OF HEARING : 28.08.2019 &'() % D ATE OF PRONOUNCEMENT : 05.09.2019 )-/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 28.12.2018 OF CIT(A) -4 LUDHIANA PERTAINING TO 2014-15 ASSESSMENT YEAR IS ASSAILED O N THE FOLLOWING GROUNDS : 1. THAT THE ORDER OF LEARNED CIT(A), IS AGAINST THE LA W AND FACTS OF THE CASE. 2. THAT THE LD. CIT (A) IS NOT JUSTIFIED WHILE DISMISS ING THE APPEAL OF THE ASSESSEE THAT TOO BY PASSING A NON-SPEAKING ORDER IN LIMINE & NOT ON MERITS PARTICULARLY WHEN ALL THE INFORMATION, DOCUMENTS WERE ALREADY ON RECORD AND I N VIOLATION OF PRINCIPALS OF NATURAL JUSTICE AND WITHOUT PROPER SERVICE OF NOTICE FOR HE ARING OF CASE UPON APPELLANT. 3. THAT THE LD. CIT (A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE THAT TOO FOR NONE OF HIS FAULT AND IT IS A WELL SETTLED LAW THAT ASSESSEE SHOULD NOT SUFFER FOR MISTAKE OF COUNSEL. 4. THAT THE LD. CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE AS THE LD. AO HAS ERRONEOUSLY MADE THE ADDITION OF RS. 1,05,50,93 0/- ON ACCOUNT OF LONG TERM CAPITAL GAIN WITHOUT ANY REASON OR BASIS. 5. THAT THE LD. CIT(A) IS NOT JUSTIFIED IN UPHOLDING T HE ADDITION OF RS. 1,05,50,930/- WITHOUT CONSIDERING THAT ASSESSEE WAS ELIGIBLE FOR CLAIM OF DEDUCTION U/S 54B ALSO AS PER LAW. ITA 135 /CHD/2019 A.Y. 2014-15 PAGE 2 OF 3 6. THAT THE APPELLANT CRAVES, LEAVE TO ADD OR AMEND AN Y GROUNDS OF APPEAL. 2. THE LD. AR SHRI B.M.MONGA APPEARING ON BEHALF OF THE ASSESSEE FILED AN AFFIDAVIT STATING THAT NO NOTICE FOR THE SPECIFIC DATE OF HEARING HAS BEEN RECEIVED BY THE ASSESSEE. THE EX-PARTE ORDER PASSED DISMISSING THE ASSESSEE'S APPEAL FOR N ON REPRESENTATION, ACCORDINGLY, WAS ASSAILED. ACCORDI NGLY, IT WAS HIS PRAYER THAT THE ISSUE MAY BE REMANDED BACK TO T HE FILE OF THE CIT(A). THE LD. AR RELYING UPON THE AFFIDAVIT OF T HE ASSESSEE SUBMITTED THAT THE CORRECT ADDRESS OF THE ASSESSEE IS THE ADDRESS WHICH IS MENTIONED IN THE ASSESSMENT ORDER I.E. HOUSE NO. 841, SHIVALIK CITY, SECTOR 127, MOHALI AND IS THE ADDRESS AVAILABLE EVEN BEFORE THE ITAT. REFERRING TO THE ADDRESS TAK EN INTO CONSIDERATION BY THE LD. CIT(A) WHICH IS SHOWN TO B E, SRI AVTAR SINGH S/O SHRI GIAN SINGH, 337, MODEL TOWN, AMBALA CITY IT WAS SUBMITTED THAT WHILE UPLOADING THE FORM NO. 35, THE COUNSEL OF THE ASSESSEE, INADVERTENTLY UNDER A BONAFIDE MISTAK E, INCLUDED THE OLD ADDRESS OF THE ASSESSEE. THE LD. SR.DR CON SIDERING THE AFFIDAVIT FILED AND THE RECORD AGREED THAT THE MATT ER MAY BE REMANDED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE N OTICES SENT TO THE ASSESSEE, ADMITTEDLY WERE NOT RECEIVED BY THE A SSESSEE. THE RECORD SHOWS THAT THE MISTAKE WAS OF THE ASSESSEE E VEN IF INADVERTENT. WE HAVE SEEN FROM THE ASSESSMENT ORDER DATED ITA 135 /CHD/2019 A.Y. 2014-15 PAGE 3 OF 3 23.12.2016 THAT THE ADDRESS MADE AVAILABLE TO THE I TAT IS THE ADDRESS FOUND MENTIONED IN THE ASSESSMENT ORDER ALS O. ACCORDINGLY, IN THE LIGHT OF THE PRAYER OF THE PART IES BEFORE THE BENCH, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPP ORTUNITY OF BEING HEARD. WHILE SO DIRECTING, IT IS HOPED THAT T HE ASSESSEE DOES NOT ABUSE THE TRUST REPOSED AND PARTICIPATES F ULLY AND FAIRLY BEFORE THE SAID AUTHORITY AS FAILING WHICH I T IS MADE CLEAR THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONO UNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL 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