Parminder Singh, Rupnagar V. ITO, W-2, Barnala

ITA 1465/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8096 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 14-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1465/CHD/2019 ! ' / ASSESSMENT YEAR : 2011-12 SHRI PARMINDER SINGH, DHANAURAN, RUPNAGAR #$ THE ITO, WARD - 2, BARNALA % & ./PAN NO: AZHPS8745E %'/ APPELLANT )*%' /RESPONDENT HEARING THROUGH VIDEO CONFERENCING +, - . /ASSESSEE BY : SHRI T.N. SINGLA, CA - . / REVENUE BY : SHRI DAYA INDER SINGH SANDHU, A DDL CIT / 0 - ,1& /DATE OF HEARING : 10.06.2020 23'! - ,1& / DATE OF PRONOUNCEMENT : 17.08.2020 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 09.08.2019 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), PATIALA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE APPEAL OF THE ASSESSEE IS BARRED BY LIMITATI ON PERIOD OF 6 DAYS. A SEPARATE APPLICATION FOR CONDONATION OF DELAY HAS BEEN FURNISHED BY ITA NO. 1465-C-2019 SHRI PARMINDER SINGH, RUPNAGAR 2 THE ASSESSEE. IN VIEW OF THE AVERMENTS MADE IN THE APPLICATION AND ALSO CONSIDERING THE SHORTNESS OF THE DELAY PERIOD, THE DELAY IN FILING THE PRESENT APPEAL IS HEREBY CONDONED. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) AND S UBMITTED THAT THE SAID ORDER OF THE CIT(A) IS AN EX-PARTE ORDER. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT NONE OF THE NOTICES ISSUED B Y THE CIT(A) HAD BEEN RECEIVED BY THE ASSESSEE, THEREFORE, THE ABSENCE O F THE ASSESSE BEFORE THE LD. CIT(A) ON THE DATES OF HEARING WAS NOT INTE NTIONAL. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LOWER AUTHORITIES. THE LD. COUNSEL HAS FURTHER INVITED OUR ATTENTION T O THE IMPUGNED ORDER OF THE ASSESSING OFFICER AND SUBMITTED THAT THE SAM E IS ALSO AN EX-PARTE ORDER. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT F OR SIMILAR REASONS THE ASSESSEE COULD NOT PRESENT HIMSELF BEFORE THE ASSE SSING OFFICER. HE HAS FURTHER SUBMITTED THAT THE ASSESSEE HAS A FAIR CASE ON MERITS. THE LD. COUNSEL HAS, THEREFORE, SUBMITTED THAT THE MATTER M AY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE SAME FO R ASSESSMENT AFRESH. 4. THE LD. DR HAS FAIRLY AGREED THAT BOTH THE ORDER S OF THE LOWER AUTHORITIES ARE EX-PARTE ORDERS. ITA NO. 1465-C-2019 SHRI PARMINDER SINGH, RUPNAGAR 3 5. KEEPING IN VIEW THE INTEREST OF JUSTICE AND FAIR PLAY, THE IMPUGNED ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR ASSESSMENT AFRESH IN AC CORDANCE WITH LAW. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17.08.2020. SD/- SD/- ( . . / N.K. SAINI) ( ! ' / SANJAY GARG) #$% / VICE PRESIDENT &' / JUDICIAL MEMBER DATED : 17.08.2020 .. 4-),5676', / COPY OF THE ORDER FORWARDED TO : 1. %' / THE APPELLANT 2. )*%' / THE RESPONDENT 3. / 8, / CIT 4. / 8, ( )/ THE CIT(A) 5. 69),: , 1: ! , ;<=> / DR, ITAT, CHANDIGARH 6. =?0 / GUARD FILE 4 / / BY ORDER, @ / ASSISTANT REGISTRAR