Shri Ramesh Garg, Panchkula V. DCIT, CC-1, Chandigarh

ITA 1462/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0304 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 14-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside

Judgement Text

, . , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1462/CHD/2019 / ASSESSMENT YEAR : 2017-18 SHRI RAMESH GARG, HOUSE NO. 834, SECTOR 21, PANCHKULA. VS THE DCIT, CENTRAL CIRCLE-1, CHANDIGARH. ./ PAN /TAN NO: AATPG4917F / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA / REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL. CIT / DATE OF HEARING : 1 5.06.2020 / DATE OF PRONOUNCEMENT : 16.06.2020 / ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE ORD ER DATED 30.09.2019 OF CIT(A)-3 GURGAON PERTAINING TO 2017-18 ASSESSMENT YEAR. ALTHOUGH VARIOUS GROUNDS HAVE BEE N RAISED BY THE ASSESSEE IN THE PRESENT APPEAL, HOWEVER, AT THE TIME OF HEARING THE LD. AR ADVANCED HIS ARGUMENTS ONLY QUA GROUND NO. 5 RAISED IN THE PRESENT APPEAL. THE SAID GROUN D READS AS UNDER: 5. THAT ON THE FACTS, LEGAL POSITION AND CIRCUMST ANCES OF THE CASE, THE IMPUGNED EX- PARTE ORDER PASSED BY WORTHY CIT(A) DESERVES TO BE SET-ASIDE AS REASONABLE OPPORTUNITY WAS NOT GRANTED TO THE APPELLANT AND FU RTHER, THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON THE APPOINTED DATE WHIC H RESULTED INTO PASSING OF IMPUGNED EX-PARTE ORDER. ITA 1462 /CHD/2019 A.Y. 2017-18 PAGE 2 OF 3 2. THE LD. AR INVITING ATTENTION TO THE RECORD SUBM ITTED THAT THE ASSESSEE'S BUSINESS AND RESIDENTIAL PREMISES OF M/S BARNALA BUILDERS GROUP WAS SUBJECTED TO A SEARCH & SEIZURE OPERATION ON 13.07.2016 ASSAILING THE ADDITIONS MAD E IN THE ASSESSMENT ORDER. THE ASSESSEE CAME UP IN APPEAL B EFORE THE FIRST APPELLATE AUTHORITY. THE LD. AR SUBMITS THAT ON THE SPECIFIC DATE OF HEARING, VARIOUS APPEALS OF THE AS SESSEE'S GROUP WERE FIXED BEFORE THE LD. CIT(A) AND ON MOVIN G OF AN ADJOURNMENT APPLICATION, THESE STOOD ADJOURNED. IT WAS HIS SUBMISSION THAT THESE APPEALS INFACT ARE STILL PEND ING BEFORE THE LD. CIT(A). IT WAS HIS SUBMISSION THAT FOR SOM E REASON, THE PRESENT APPEAL GOT SEPARATED AND AN EX-PARTE ORDER WAS PASSED. IT WAS HIS SUBMISSION THAT THOUGH HIS NAME IS MENTIONED IN THE IMPUGNED ORDER, HOWEVER, PARA 4 OF THE ORDER WOULD SHOW THAT NO SUBMISSIONS WERE ADVANCED ON BEH ALF OF THE ASSESSEE. FOR READY REFERENCE, SPECIFIC PARA IS REPRODUCED HEREUNDER : THE AR OF THE APPELLANT HAS NOT SUBMITTED ANY SUBMISSIONS DURING THE APPELLATE PROCEEDINGS. 3. ACCORDINGLY, IT WAS HIS LIMITED PRAYER THAT THE IMPUGNED ORDER MAY BE SET ASIDE BACK TO THE FILE OF THE LD. CIT(A) AND THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS. 4. THE LD. CIT-DR WAS REQUIRED TO ADDRESS THE FACTU AL SUBMISSIONS ADVANCED ON BEHALF OF THE ASSESSEE AND POSE HIS ITA 1462 /CHD/2019 A.Y. 2017-18 PAGE 3 OF 3 OBJECTIONS, IF ANY TO THE PRAYER OF REMAND. THE LD . CIT-DR SUBMITTED THAT IN THE LIGHT OF THE FACTS ON RECORD, HE HAS NO OBJECTION TO THE REMAND BACK TO THE CIT(A). 5. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES B EFORE THE BENCH AND ON A CONSIDERATION OF THE FACTS AND CIRCU MSTANCES AVAILABLE ON RECORD, WE DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFT ER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEAR D. THE LD. AR SHALL ENSURE THAT THE ASSESSEE PARTICIPATES FULL Y AND FAIRLY BEFORE THE SAID AUTHORITY. SAID ORDER WAS PRONOUNCE D IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JUNE,2020. 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. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR