Shri Pankaj Gupta, Panchkula V. ACIT, Chandigarh

ITA 143/CHANDI/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8263 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 18-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVI SARANGA L

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS. 143 TO 145/CHD/2017 ASSESSMENT YEARS: 2012-13 TO 2014-15 SHRI PANKAJ GUPTA, VS ACIT, CENTRAL CIRCLE II, HOUSE NO. 1019, CHANDIGARH. SECTOR 16, PANCHKULA. PAN: AEBPG6710N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL, ADVOCATE RESPONDENT BY : SHRI RAVI SARANGAL, CIT, DR DATE OF HEARING : 16.03.2017 DATE OF PRONOUNCEMENT : 16.03.2017 O R D E R PER BHAVNESH SAINI,JM ALL APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE D IFFERENT ORDERS OF LD. CIT(APPEALS)-3, GURGAON DATED 30.12.2 016 FOR ASSESSMENT YEARS 2012-13, 2013-14 AND 2014-15. 2. WE HAVE HEARD LD. REPRESENTATIVES BOTH THE PARTI ES AND PERUSED THE ORDERS OF AUTHORITIES BELOW. 3. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO REASONABLE/PROPER OPPORTUNITY HAS BEEN AFFORDED TO THE ASSESSEE TO REPRESENT THE CASE BEFORE THE LD. CIT(APPEALS). 4. LD. CIT(APPEALS) NOTED THAT NOTICE WAS ISSUED F IXING THE CASE FOR HEARING 12/08/2016 AND CASE WAS ADJOURNED ON THE REQUEST FOR LD. COUNSEL FOR THE ASSESSEE TO 14/09/2 016. AGAIN CASE WAS ADJOURNED TO 13/10/2016 ON THE REQUEST OF ASSESSEES COUNSEL. NOBODY ATTENDED THE PROCEEDING. AGAIN CASE WAS FIXED ON 22/12/2016 AND NOBODY APPEARED ON BEHALF OF ASS ESSEE. THE LD. CIT(APPEALS) DISMISSED ALL THE APPEALS OF THE ASSESSEE BY PASSING EXPARTE ORDERS. 2 5. LD. COUNSEL FOR ASSESSEE FILED HIS PERSONAL AFFI DAVIT EXPLAINING THEREIN THAT LD. CIT(APPEALS), GURGAON H ELD THE PROCEEDING ON 22/12/2016 AT CAMP AT PANCHKULA. HE H AS WAITED FOR A LONG TIME, BUT THE LD. CIT(APPEALS), GURGAON DID NOT ARRIVED TILL AFTERNOON. HE HAD TO LEAVE FOR SOME URGENT CAS E AT CHANDIGARH, HE INFORMED STAFF OF THE LD. CIT(APPEAL S) TO GIVE SOME OTHER DATE. HOWEVER, EXPERTE ORDER HAVE BEEN P ASSED. 6. CONSIDERING THE EXPLANATION OF THE ASSESSEE SUPP ORTED BY AFFIDAVIT OF LD. COUNSEL FOR ASSESSEE, WE ARE THE V IEW THAT NO REASONABLE/PROPER OPPORTUNITY HAVE BEEN GIVEN TO TH E ASSESSEE TO ARGUE THE APPEALS ON MERITS. LD. COUNSEL FOR THE ASSESSEE ALSO AFFIRMED THAT HE WAITED FOR LD. CIT(APPEALS) ON 22/ 12/2016, BUT HE ARRIVED LATE. ASSESSEE, THEREFORE HAS SUFFICIENT CAUSE FOR FRESH HEARING OF APPEALS ON MERITS. IN THIS VIEW OF THE MATTER, WE SET-ASIDE THE ORDER S OF THE LD. CIT(APPEALS)-3, GURGAON AND RESTORE ALL APPEALS OF ASSESSEE TO HIS FILE WITH DIRECTION TO RE-DECIDE ALL APPEALS ON MERITS BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO ASSESSEE. IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAI NI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH MARCH,2017. *SANJEEV* COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD