Sh. Amrit Pal Singh, Ludhiana V. ITO, W-1(1), Ludhiana

ITA 1380/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0790 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGENDER MITTAL SR DR
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NOS. 1380/CHD/2018 / ASSESSMENT YEAR : 2009-10 SHRI AMRIT PAL SINGH, 632, URBAN ESTATE, PHASE-II, CHANDIGARH ROAD, LUDHIANA. VS THE ITO, WARD 1(1), LUDHIANA. ./ PAN NO: AXZPS0086L / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI PANKAJ BHALLA # ! ' / REVENUE BY : SHRI YOGENDER MITTAL, SR.DR $ % ! &/ DATE OF HEARING : 27.03.2019 '()* ! &/ D ATE OF PRONOUNCEMENT : 27.03.2019 )+/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 17.08.2018 OF CIT(A)-I LU DHIANA PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS ON MERIT IN CLUDING GROUND NO. 2 ON WHICH THE PARTIES WERE HEARD. THE SAID GROUND IS R EPRODUCED HEREUNDER : THAT THE LD. CIT(A) HAD GRAVELY ERRED IN LAW & FAC TS OF THE CASE IN PASSING ORDER U/S 250(6) OF THE ACT WITHOUT AFFORDING ANY O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. THE LD. AR INVITING ATTENTION TO PARA 3 OF THE IMPUGNED ORDER SUBMITTED THAT THE ASSESSEE, THOUGH DID APPEAR BEFORE THE CIT(A), HOWEVER, ON ACCOUNT OF SOME FINANCIAL HANDICAP, COULD NOT ENGAGE A COUNSEL AND THUS FAILED TO MAKE A PROPER REPRESENTATION. ACCORDINGLY, IT W AS HIS PRAYER THAT THE IMPUGNED ORDER MAY BE SET ASIDE IN ORDER TO GRANT AN EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2.1 THE LD. SR.DR CONSIDERING THE MATERIAL AVAILABLE ON RECO RD POSED NO OBJECTION TO THE REMAND BACK OF THE ISSUE TO THE CIT(A) ON THE ORAL UNDERTAKING BEING GIVEN BY THE LD. AR. ITA-1380/CHD/2018 A.Y. 2009-10 PAGE 2 OF 2 3. THE LD. AR AGREED THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS FULLY AND FAIRLY. AN ORAL UNDERTAKING TO THIS E FFECT WAS GIVEN BY HIM. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE FACTUM OF FINANCIAL STRINGENCY WAS PLEADED BY THE ASSESSEE BEFORE THE CIT(A) ITSELF AS WOULD BE EVIDENT FROM T HE FOLLOWING EXTRACT OF THE IMPUGNED ORDER : 3. WHEN THE AFORESAID APPEAL WAS CALLED OUT FOR HE ARING, THE APPELLANT INSTEAD OF APPEARING AND PLEADING HIS CASE EITHER HIMSELF OR T HROUGH HIS AUTHORISED REPRESENTATIVE OR EVEN THROUGH A WRITTEN SUBMISSION IN SUPPORT OF THE GROUNDS OF APPEAL, CHOSE TO SEEK REPEATED ADJOURNMENTS ON FLIMSY GROUNDS. THE REQUES T OF THE APPELLANT FOR ADJOURNMENTS ON MANY OCCASIONS WAS CONSIDERED AND THE CASE WAS F IXED FOR HEARING ON SUBSEQUENT DATES. ON 08/08/2018, THE APPELLANT HIMSELF ATTENDE D AND SOUGHT FURTHER ADJOURNMENT. THAT REQUEST WAS ALSO ACCEDED TO BUT WITH A RIDER T HAT NO FURTHER ADJOURNMENT SHALL BE GRANTED. THE CASE WAS, THEREAFTER, FIXED FOR HEARIN G ON 16/08/2018. AGAIN, THE AUTHORISED REPRESENTATIVE OF THE APPELLANT ATTENDED AND SOUGHT ADJOURNMENT ON THE GROUND THAT THE APPELLANT HAS NOT BEEN ATTENDING TO THE SAID CASE O F APPEAL BECAUSE OF HIS POOR FINANCIAL CONDITION. CONSIDERING THIS REQUEST TO BE A MERE PR ETEXT TO DELAY THE ADJUDICATION OF THE INSTANT APPEAL, THE REQUEST FOR ADJOURNMENT WAS REJ ECTED AND IT WAS MADE CLEAR TO THE AUTHORISED REPRESENTATIVE THAT NO FURTHER ADJOURNME NT SHALL BE GRANTED AND THAT THE CASE SHALL BE DECIDED ON MERITS ON THE BASIS OF THE RECO RDS AVAILABLE ON THE APPELLATE FOLDER, WITHOUT ANY FURTHER REFERENCE TO THE APPELLANT. 5. ON A CONSIDERATION OF THE ABOVE AND IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. THE LD. AR HAS ASSURED THAT THE ASSESSEE IS IN A POSITION TO ENSURE THAT THIS CASE IS ARGUED. WHILE RESTORING, IT IS MADE CLEAR THAT IN THE EVE NTUALITY OF ABUSE OF THE TRUST REPOSED, THE LD. CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. THE ASSESSE E IN ITS OWN INTEREST IS ADVISED TO PARTICIPATE FULLY AND FAIRLY AND UTILIZE THE OPPORTUNITY SO GIVEN IN GOOD FAITH. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.03.2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA S INGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER POONAM (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. $ / / CIT4. $ / ()/ THE CIT(A) 5. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE (+ $ / BY ORDER, ; #/ ASSISTANT REGISTRAR