Shri Rajesh Bagga, Ludhiana V. ITO, W-6(2), Ludhiana

ITA 1459/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0654 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR G S PHANI KISHORE
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Opportunity of being heard; Set aside; Audi alteram partem
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NOS. 1342 & 1459/CHD/2019 ASSESSMENT YEARS : 2009-10 SHRI RAJESH BAGGA 12, NEHRU NAGAR, MODEL TOWN LUDHIANA, PUNJAB THE ITO, W - 6(2) LUDHIANA, PUNJAB PAN NO: AHFPB8330G APPELLANT RESPONDENT ITA NOS. 1343 & 1460/CHD/2019 ASSESSMENT YEARS : 2010-11 SHRI RAJESH BAGGA 12, NEHRU NAGAR, MODEL TOWN LUDHIANA, PUNJAB THE ITO, W - 6(2) LUDHIANA, PUNJAB PAN NO: AHFPB8330G APPELLANT RESPONDENT ITA NOS. 1344 & 1461/CHD/2019 ASSESSMENT YEARS : 2011-12 SHRI RAJESH BAGGA 12, NEHRU NAGAR, MODEL TOWN LUDHIANA, PUNJAB THE ITO, W - 6(2) LUDHIANA, PUNJAB PAN NO: AHFPB8330G APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PANKAJ BHALLA, CA #!' REVENUE BY : DR. G.S. PHANI KISHORE, CIT & SHRI DAYA INDER SINGH SIDHU, ADDL. CIT $ %! & DATE OF HEARING : 10/06/2020 '()*! & DATE OF PRONOUNCEMENT : 10/06/2020 ')/ ORDER PER BENCH : THE APPEALS IN ITA NOS. 1342 TO 1344/CHD/2019 ON QUANTU M HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DT. 10/07/2019 FOR THE A.Y. 2009-10 AND SEPARATE ORDERS EACH DT. 09/07/2019 FOR THE A.Y. 2010-11 AND 2011-12 P ASSED BY THE LD. CIT(A)-3, 2 LUDHIANA, WHILE APPEALS IN ITA NOS. 1459 TO 1461/CHD/2 019 RELATING TO THE PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HER EINAFTER REFERRED TO AS ACT) ARE DIRECTED AGAINST THE SEPARATE ORDERS EACH DT. 07/ 08/2019 OF THE LD. CIT(A)-3, LUDHIANA. 2. SINCE THE APPEALS RELATING TO THE SAME ASSESSEE WER E HEARD TOGETHER SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATED THAT THESE APPEALS HAVE BEEN DECIDED BY THE LD. CIT(A) EXPARTE WITHOUT AFFORDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND EVEN THE NOTICE FOR HEARING WAS NOT SERVED UPON THE ASSESSEE . HE REQUESTED TO SET ASIDE THESE APPEALS TO THE FILE OF THE LD. CIT(A) TO BE AD JUDICATED ON MERIT AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. 4. IN HIS RIVAL SUBMISSIONS THE LD. SR. DR ALTHOUGH SUPP ORTED THE IMPUGNED ORDERS PASSED BY THE LD. CIT(A) BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTI ES AND MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE IT IS NOT IN DISPUTE THA T THE LD. CIT(A) DECIDED THE IMPUGNED APPEALS UNDER CONSIDERATION EXPARTE WITHOUT B RINGING ANY MATERIAL ON RECORD TO SUBSTANTIATE THAT THE NOTICES FOR HEARING WERE SERVED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED, UNHEARD AS PER THE MAXIM, AUDI ALTERAM PARTEM . 3 6. WE THEREFORE KEEPING IN VIEW THE PRINCIPLES OF NATURA L JUSTICE DEEM IT APPROPRIATE TO SET ASIDE THESE CASES BACK TO THE FILE OF LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 10/06/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 10/06/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE