SHRI BHARAT KUMAR RAIGR, LUCKNOW V. INCOME TAX OFICER WARD 5(1), AMRITSAR

ITA 139/ASR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2744 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 29-08-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 13-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL MEENA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR SMC BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER I.T.A. NO. 139/ASR/2018 A SSESSMENT YEAR: 2012-13 BHARAT KUMAR RAIGAR C-2/BPCL HOUSING COMPLEX, SECTOR 21, INDIRA NAGAR, LUCKNOW [PAN: AENPR 0718P] VS. INCOME TAX OFFICER, WARD 5(1), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ASHWANI KALIA ( C.A.) RESPONDENT BY: SH. AMAR PAL MEENA (D.R.) DATE OF HEARING: 29.08.2019 DATE OF PRONOUNCEMENT: 30.08.2019 ORDER PER B. R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 30-01-2018 PASSED BY LD CIT(A)-2, AMRITSAR AND IT RELATES TO T HE ASSESSMENT YEAR 2012-13. 2. THE LD COUNSEL FOR THE ASSESSEE SUBMITTED TH AT THE LD CIT(A) HAS PASSED THE IMPUGNED ORDER EX-PARTE, WITHOUT PRESENCE OF THE AS SESSEE, SINCE THE NOTICES ISSUED BY HIM WERE RETURNED BACK BY THE POST OFFICE WITH T HE NOTING THAT ASSESSEE HAS LEFT THE ADDRESS. THE LD AR SUBMITTED THAT THE ASSESSEE IS AN EMPLOYEE AND HE HAD BEEN TRANSFERRED AT THE POINT OF TIME FROM AMRITSAR . HENCE HE HAD VACATED THE HOUSE AND ACCORDINGLY THE NOTICES WERE RETURNED BAC K WITH THE NOTING THAT THE ADDRESSEE HAS LEFT. HOWEVER, THE OFFICE OF LD CIT( A) KEPT SENDING THE NOTICES TO ITA NO. 139/ASR/2018 (AY 2012-13) BHARAT KUMAR RAIGAR V. ITO 2 THE VERY SAME ADDRESS AND THE SUBSEQUENT NOTICES WE RE ALSO RETURNED BACK WITH THE SAME REASONING. ACCORDINGLY THE LD AR SUBMITTED TH AT THERE IS SUFFICIENT CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE LD CIT(A). ACCORDINGLY HE PRAYED THAT THE ORDER PASSED BY LD CIT(A) MAY BE SET ASIDE AND ALL THE ISSUES INTERESTED IN THE APPEAL MAY BE RESTORED TO THE FILE OF THE LD CIT(A) . 3. I HEARD THE LD DR AND PERUSED THE RECORD. HA VING REGARD TO THE SUBMISSIONS MADE BY THE LD AR, I AM OF THE VIEW THAT THERE IS S UFFICIENT CAUSE FOR THE ASSESSEE IN NOT APPEARING BEFORE LD CIT(A). I NOTICED THAT THE LD CIT(A) HAS DISMISSED THE APPEAL IN LIMINE WITHOUT ADJUDICATING THE ISSUE ON MERITS. ACCORDINGLY I FIND MERIT IN THE PRAYER OF LD A.R. ACCORDINGLY, I SET ASIDE THE ORDER PASSED BY LD CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICA TING THEM AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN CO URT ON AUGUST 30, 2019 SD/- (B. R. BASKARAN) ACCOUNTANT MEMBER DATE: 30.08.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: (2) THE RESPONDENT: (3) THE CIT(APPEALS) (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER