Shri Karamveer, Jind V. ITO, W-2, Jind

ITA 1580/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9665 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A,CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1580/CHD/2019 ! / ASSESSMENT YEAR : 2011-12 SHRI KARAMVEER, #5, BLOCK NO.183, VILL PINDARI, JIND '# THE ITO, WARD -2, JIND $ % ./PAN NO: BDWPK4414Q $&/ APPELLANT ()$& /RESPONDENT HEARING THOUGH VIDEO CONFERENCING *+ , - /ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA , - / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT . / , +0% /DATE OF HEARING : 18.06.2020 12! , +0% / DATE OF PRONOUNCEMENT : 06.07.2020 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.7.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS), HISAR [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- ITA NO. 1580-CHD-2019 SHRI KARAMVEER, JIND 2 1. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE, THE WORTHY CIT(A) IN APPEAL NO. 247/HSR/2018-19 HAS ERRED IN PASSING THAT ORDER IN CONTRAVENTION OF THE PROVISIO NS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961. 2. THAT ON LAW, FACTS AND CIRCUMSTANCES OF THE CASE, T HE WORTHY CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF LD. AO WHEREIN HE HAD MADE ADDITION OF RS. 12,54,500/- U/S 68 ON ACCO UNT OF ALLEGED UNEXPLAINED CASH DEPOSITS IN BANK. 3. THAT ON LAW, FACTS AND CIRCUMSTANCES OF THE CASE, T HE IMPUGNED ORDER PASSED BY WORTHY CIT(A) DESERVES TO BE SET-AS IDE AS NO REASONABLE OPPORTUNITY OF BEING HEARD WAS AFFORDED TO THE APPELLANT. 4. THAT ON LAW, FACTS AND CIRCUMSTANCES OF THE CASE, T HE ASSESSMENT ORDER PASSED BY LD. AO DESERVES TO BE SET-ASIDE AS NO REASONABLE OPPORTUNITY OF BEING HEARD WAS AFFORDED BY HIM TO T HE APPELLANT. 5. THAT THE APPELLANT CRAVES LEAVE FOR ANY ADDITION, D ELETION OR AMENDMENT IN THE GROUNDS OF APPEAL ON OR BEFORE THE DISPOSAL OF THE SAME. 4. IN THIS APPEAL, THE MAIN GRIEVANCE OF THE ASSESS EE RELATES TO THE EX- PARTE ORDER PASSED BY THE CIT (A). 5. THE LD. COUNSEL FOR THE ASSESSEE, AT THE VERY O UTSET, HAS STATED THAT THE LD. CIT(A) HAS NOT GIVEN REASONABLE OPPORT UNITY OF HEARING TO THE ASSESSEE. THAT THE APPEAL OF THE ASSESSEE HAS BEEN DECIDED AFTER PERUSAL OF THE ASSESSMENT ORDER. IN THIS RESPECT, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED EX-PARTE ORDER OF THE CIT(A). ITA NO. 1580-CHD-2019 SHRI KARAMVEER, JIND 3 5. THE LD. DR HAS NOT REBUTTED THE ABOVE SUBMISSION S OF THE LD. COUNSEL FOR THE ASSESSEE. 6. WE HAVE GONE THROUGH THE ORDER PASSED BY THE LD. CIT(A). WE FIND THAT THE LD. CIT(A) IN THE IMPUGNED ORDER HAS TAKEN EXCERPTS FROM THE ASSESSMENT ORDER, HOWEVER, NO SUBMISSIONS OF TH E COUNSEL OF THE ASSESSEE HAS BEEN RECORDED IN THE ORDER. WE FIND F ORCE IN THE CONTENTION OF THE LD. CIT(A) THAT THE ASSESSEE WAS REQUIRED T O BE GIVEN REASONABLE OPPORTUNITY OF HEARING BEFORE DECIDING THE APPEAL O F THE ASSESSEE ON MERITS. IN VIEW OF THE ABOVE DISCUSSION, WE ARE OF THE VIEW, THAT THE INTEREST OF JUSTICE WILL BE WELL SERVED, IF THE ASS ESSEE IS GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT( A). IN VIEW OF THIS, THE IMPUGNED ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFRESH. NEE DLESS TO SAY THAT CIT(A) WILL PROVIDE PROPER OPPORTUNITY TO THE ASSES SEE TO PRESENT HIS CASE AND THEREAFTER PASS ORDER AFRESH AS PER THE PR OVISIONS OF THE LAW. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 06.07.2020 SD/- SD/- ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 06.2020 .. ITA NO. 1580-CHD-2019 SHRI KARAMVEER, JIND 4 3,(+45 65!+ / COPY OF THE ORDER FORWARDED TO : 1. $& / THE APPELLANT 2. ()$& / THE RESPONDENT 3. . 7+ / CIT 4. . 7+ ( )/ THE CIT(A) 5. 58(+9 , 09 , :;<= / DR, ITAT, CHANDIGARH 6. <>/ / GUARD FILE 3 . / BY ORDER, ? / ASSISTANT REGISTRAR