Rupinder Singh Aneja, Ludhiana V. ITO, W-VI(2), Ludhiana

ITA 1571/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5068 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 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: 2011-2012
• Appeal Filed On: 15-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: K J SHALLY
• Keywords: Opportunity of being heard
• Section: 144

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. 1571/CHD /2017 ASSESSMENT YE AR: 2011-12 SHRI RUPINDER SINGH ANEJA, VS. THE ITO, C/O KOMAL ANEJA TRAVELS, WARD VI(2), OPP. WHITE HOUSE, LUDHIANA. LUDHIANA. PAN NO. AFQPA9447L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.J. SHALLY 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 A SSAILING THE CORRECTNESS OF THE ORDER DATED 01.09.2017 OF CIT(A)-4 LUDHIANA PERTAIN ING TO 2011-12 ASSESSMENT YEAR ON VARIOUS GROUNDS ON MERITS INCLUDING GROUND NOS. 1, 5 AND 6 WHEREIN THE ASSESSEE ASSAILS THE IMPUGNED ORDER ON THE GROUNDS THAT AN EX-PARTE ORDER WAS PASSED WITHOUT AFFORDING AN OPPORTUNITY. 2. THE LD. AR INVITING ATTENTION TO THE AFFIDAVIT O F THE ASSESSEE QUA NON- PARTICIPATION OF THE ASSESSEE IN THE PROCEEDINGS BE FORE THE CIT(A) HAS CONCEDED THAT ON THE DATES THE APPEAL WAS FIXED FOR HEARING, THE ASS ESSEE COULD NOT PARTICIPATE AS HE WAS SUFFERING FROM DEPRESSION ON ACCOUNT OF WHICH HE RE MAINED CONFINED TO BED AND UNABLE TO SIGN ANY PAPER EVEN TO THE EXTENT OF NOT EXECUTI NG A POWER OF ATTORNEY IN FAVOUR OF ANY PERSON. IN THE CIRCUMSTANCES, IT WAS HIS PRAYE R THAT THE IMPUGNED ORDER MAY BE RECALLED AND IN ORDER TO AFFORD A REASONABLE OPPORT UNITY, THE ISSUE MAY BE REMANDED TO THE CIT(A). THE LD. SR.DR CONSIDERING THE MATERIAL AVAILABLE ON RECORD SUBMITTED THAT ON ACCOUNT OF NON ATTENDANCE BY THE ASSESSEE EVEN A T THE ASSESSMENT PROCEEDINGS, THE EX-PARTE ORDER U/S 144 HAD BEEN PASSED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ADMITTEDLY IN THE FACTS OF THE PRESENT CASE, THE AS SESSEE AS PER RECORD WAS A TRAVEL AGENT AS PER COLUMN NO. 9 OF THE ASSESSMENT ORDER A ND ADMITTEDLY THE ASSESSEE DID NOT ITA 1571/CHD/2017 A.Y. 2011-12 PAGE 2 OF 2 PARTICIPATE IN THE PROCEEDINGS BEFORE THE AO PLEADI NG ILLNESS SUPPORTED BY DOCTORS PRESCRIPTION STATING THAT HE HAD BEEN ADVISED REST. THE ASSESSEE WAS REQUIRED TO EXPLAIN DEPOSITS IN HIS SAVING BANK ACCOUNT TO THE TUNE OF RS. 13 LACS ODD. IN THE ABSENCE OF THE ASSESSEE, THE AO PROCEEDED TO MAKE AN ADDITION OF RS. 25 LACS DISALLOWING EXPENSES CLAIMED ON THE GROUNDS OF ABSENCE OF SUPPORTING EVI DENCE. IN THE PROCEEDINGS BEFORE THE CIT(A) ALSO, THE ASSESSEE REMAINED UNREPRESENTE D. IN THE AFFIDAVIT FILED BY THE ASSESSEE DATED 17.03.2018, ASSESSEE MAKES THE FOLLO WING AVERMENTS : 1. THAT I AM ACUTE PATIENT OF DEPRESSION FOR THE LAST 15 YEARS. 2. THAT I AM UNDER CONSTANT TREATMENT OF DOCTORS (P SYCHIATRIST) 3. THAT DURING MY ILLNESS, I AM CONFINED TO BED, UN FORTUNATELY I WAS UNDER SEVERE ATTACK OF DEPRESSION AND CONFINED TO BED AT THE TIM E OF ASSESSMENT PROCEEDINGS BEFORE LD. ASSESSING OFFICER FOR ASSTT. YEAR 2011-1 2. AGAIN I WAS UNDER SEVERE ATTACK OF DEPRESSION DURING THE COURSE OF HEARING B EFORE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS) LUDHIANA AND WAS UNABLE TO ATTEND THE APPEAL DURING THAT PERIOD. 4. THAT DURING MY ILLNESS, I AM UNABLE TO ATTEND AN Y ACTIVITY OF BUSINESS OR SOCIAL OBLIGATION OR COMPLIANCES, EVEN UNABLE TO SIGN ANY PAPER DURING ATTACK OF ACUTE DEPRESSION. 5. THAT I GIVE AN UNDERTAKING THAT PROPER COMPLIANC ES SHALL BE MADE IN CASE THE ABOVEMENTIONED CASE IS SENT BACK TO THE LOWER AUTHO RITIES OF INCOME TAX. 4. CONSIDERING THE MATERIAL AVAILABLE ON RECORD, WE DEEM IT APPROPRIATE TO ACCEPT THE ORAL UNDERTAKING OF THE LD. AR AND SET ASIDE TH E IMPUGNED ORDER AND DIRECT THE CIT(A) TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. PERMISSION TO FILE FRESH EVIDENCES IN SUPPORT OF ITS CLAIM IS GRANTED TO THE ASSESSEE NOTING THE FAC T THAT THE ASSESSMENT ORDER IS AN EX- PARTE ORDER. THE SAID DIRECTION GIVEN IN THE INTER EST OF SUBSTANTIAL JUSTICE, IT IS HOPED IS UTILIZED BY THE ASSESSEE BY MAKING FULL AND PROPER COMPLIANCES BEFORE THE CIT(A). IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE SAME, CIT(A) WOULD BE AT LIBERTY TO PASS ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RE CORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, 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 SI NGH) 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.