M/s Sehajpal Singh Educational Welfare Society, Mohali V. ITO (Exemption) Ward, Chandigarh

ITA 1477/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5093 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 16-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: MANINDER ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 1477/CHD /2017 ASSESSMENT YE AR: 2007-08 M/S SEHAJPAL SINGH EDUCATIONAL VS. THE ITO (EXEMPTION) WELFARE SOCIETY, 3533, SECTOR 70, WARD, MOHALI. CHANDIGARH. PAN NO. AAETS8044C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANINDER ARORA RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 19.03.2018 DATE OF PRONOUNCEMENT : 27.03.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILIN G THE CORRECTNESS OF THE ORDER DATED 30.07.2017 OF CIT(A)(2) GU RGAON PERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUNDS ON MERITS INCLUDING THE PRAYER IN TERMS OF GROUND NO. 1 AND 5 RAISED IN THE PRESENT APP EAL THAT THE ORDER MAY BE SET ASIDE TO THE FILE OF THE CIT(A) ON THE GROUND THAT IT WAS PASSED EX- PARTE WHEREIN THE ASSESSEE, AT THE TIME OF HEARING, THOU GH APPEARED ON CERTAIN DATES, HOWEVER ON THE PENULTIMATE DATE COULD N OT APPEAR ON TIME. ATTENTION WAS INVITED TO PARA 7.1 OF THE ORDER WHICH WOULD SHOW THAT THE ASSESSEE APPEARED ON 07.07.2017 AND SOUGHT TIME TO APP EAR ON 20.07.2017. HOWEVER, ON THE SAID DATE, THE ASSESSEE SPEARED LATE, A S A RESULT OF THAT, EX- PATE ORDER WAS PASSED. IN THE CIRCUMSTANCES, IT WAS HIS PRAYER THAT THE ORDER MAY BE SET ASIDE IN ORDER TO AFFORD THE ASSESSEE AN OPPORTUNITY OF BEIN G HEARD. 2. THE LD. SR.DR PLACED RELIANCE UPON THE ORDER AND SAID T HAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED BY THE CIT(A). HOWEVER, IN RE GARD TO THE FACTUAL SUBMISSIONS ON THE LAST DATE, THE ASSESSEE COULD NOT APP EAR IN TIME, HE HAD NOTHING FURTHER TO STATE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. A PERUSAL OF THE RECORD SHOWS THAT THE CASE W AS FIXED ON DIFFERENT ITA 1477/CHD/2017 A.Y. 2007-08 PAGE 2 OF 2 DATES BY THE CIT(A), HOWEVER ON TWO OCCASIONS, ASSESSEE SOUGHT TIME WHICH WAS GRANTED. CONSIDERING THE ORAL UNDERTAKING OF THE LD. AR THAT IN THE EVENTUALITY THE APPEAL IS RESTORED, THE ASSESSEE SHALL PA RTICIPATE IN PROCEEDINGS. ACCORDINGLY, WITHOUT GETTING INTO THE ISSUE W HY ON THE LAST DATE THE ASSESSEE, DESPITE SEEKING OPPORTUNITY APPEARED LATE OR NOT, WE, IN THE INTERESTS OF SUBSTANTIAL JUSTICE, SET ASIDE THE IMPUGNED OR DER BACK TO THE CIT(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACC ORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEA RD. IT IS HOPED THAT THE OPPORTUNITY SO PROVIDED IS NOT ABUSED BY THE ASSES SEE AND IS UTILIZED IN GOOD FAITH FULLY AND FAIRLY BY MAKING PROPER COMPLIANCES. W HILE SO DIRECTING IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUS T REPOSED IN THE ASSESSEE, THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.03. 2018. SD/- SD/- (DR. B.R.R.KUMAR) (DIVA SIN GH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.