Smt. Leela Rani, Ropar V. ITO, W-2(2), Ropar

ITA 1509/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0307 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-06-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 28-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Condonation of delay; 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. 1509/CHD/2019 / ASSESSMENT YEAR : 2010-11 SMT. LEELA RANI, WARD NO. 1, OPP. CIVIL HOSPITAL, PREET COLONY, ROPAR. VS THE ITO, WARD 2(2), ROPAR. ./ PAN /TAN NO: ARTPR5596A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA / REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL. CIT / DATE OF HEARING : 1 6.06.2020 / DATE OF PRONOUNCEMENT : 17.06.2020 / ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE W HEREIN THE CORRECTNESS OF THE ORDER DATED 08.08.2019 OF CI T(A)-1 CHANDIGARH PERTAINING TO 2010-11 ASSESSMENT YEAR IS ASSAILED ON THE GROUNDS OF LACK OF ADEQUATE OPPORTUNITY OF BEIN G HEARD ADDRESSED BY GROUND NOS. 4&5 IN THE PRESENT APPEAL. 2. HOWEVER, BEFORE ADDRESSING THE SAME, LD. AR WAS REQUIRED TO ADVANCE HIS ARGUMENTS IN REGARD TO THE DELAY OF THR EE DAYS POINTED OUT BY THE REGISTRY. THE LD. AR REFERRING TO THE CONDONATION OF DELAY APPLICATION DATED 13.02.2020 I N RESPONSE TO THE REGISTRYS NOTICE SUBMITTED THAT THE ASSESSE E HAD TO TRAVEL ITA 1509 /CHD/2019 A.Y. 2010-11 PAGE 2 OF 3 FROM ROPAR TO CHANDIGARH AND ON ACCOUNT OF HER ILLN ESS, COULD NOT COME EARLIER FOR THE PURPOSE OF SIGNING ETC. OF THE APPEAL. HOWEVER, IT WAS HIS SUBMISSION THAT THE CHALLAN FEE WAS DEPOSITED WELL WITHIN TIME AND IT WAS NOT DELAYED A ND IS EVIDENCED FROM THE COPY OF THE CHALLAN FILED BEFORE THE REGISTRY. ACCORDINGLY, IT WAS HIS PRAYER THAT THE DELAY MAY B E CONDONED. 3. CONSIDERING THE EVIDENCES WHICH SHOWS THAT THE P AYMENT WAS DEPOSITED ON 22.11.2019 I.E. WELL WITHIN THE LI MITATION AND AFTER CONSIDERING THAT LD. SR.DR WHO HAD NO OBJECTI ON TO THE CONDONATION OF DELAY, THE DELAY IS CONDONED. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF 4. INVITING ATTENTION TO THE IMPUGNED ORDER PAGE 3, THE LD. AR SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY OF THE NOTICES, HOWEVER, IT WAS HIS SUBMISSION THAT THE ADDRESS IS A CORRECT ADDRESS. GIVING HIS ORAL UNDERTAKING THAT THE ASSES SEE SHALL PARTICIPATE IN THE PROCEEDINGS IN THE EVENTUALITY A REMAND IS MADE, PRAYER FOR AN OPPORTUNITY OF BEING HEARD WAS MADE. IT WAS HIS PRAYER THAT THE APPEAL MAY BE REMANDED TO T HE CIT(A) IN ORDER TO ALLOW THE ASSESSEE AN OPPORTUNITY TO ADDRE SS THE ADDITION OF RS. 9,75,000/- AND RS. 7,616/- MADE IN THE ASSESSMENT ORDER. 5. THE LD. SR.DR INITIALLY POSING AN OBJECTION TO T HE ASSESSEE'S LACK OF PARTICIPATION GUIDED BY THE FACT THAT THE L D. AR HAS GIVEN ITA 1509 /CHD/2019 A.Y. 2010-11 PAGE 3 OF 3 HIS ORAL UNDERTAKING TO KEEP THE CONCERNED OFFICE I NFORMED OF THE ASSESSEE'S ADDRESS, ULTIMATELY AGREED TO THE REMAND BACK TO THE CIT(A). 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, THE EX-PARTE ORDER PA SSED IS SET ASIDE DIRECTING THE ASSESSEE TO ENSURE FULL AND PRO PER PARTICIPATION BEFORE THE SAID AUTHORITY AND NOT TO ABUSE THE TRUST REPOSED. IT IS MADE CLEAR THAT THE CIT(A) WO ULD BE AT LIBERTY TO PASS AN ORDER IN ACCORDANCE WITH LAW AFT ER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. S AID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 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