Manoj Kumar, Sirsa V. ITO, W-2, Sirsa

ITA 1588/CHANDI/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9975 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 18-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Section: 6; 20

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ ‘‘बी बीबी बी.’’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 1588/CHD/2019 Assessment Year : 2016-17 Shri Manoj Kumar, Parkhan Street, Noharia Bazar, Sirsa. बनाम VS The ITO, Ward-2, Sirsa. 瀡थायी लेखा सं./PAN /TAN No: ABTPG0455H अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज瀡व क琉 ओर से/ Revenue by : Shri Arvind Sudershan, JCIT तारीख/Date of Hearing : 17.01.2022 उदघोषणा क琉 तारीख/Date of Pronouncement : 19.01.2022 VIRTUAL HEARING आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH The present appeal has bee n file d by the assesse e whe rein the corre ctne ss of the orde r dated 31.10.2019 of C IT( A ) H is a r p e r t a i ni n g t o 2 016 - 1 7 a s s e s s me nt y e a r i s a s s a ile d on v a r i o u s g r o u nd s w he re t he a d d it i o n ma d e b y t he A O ha s be e n s u s t a i ne d i n a p pe a l b y t he C I T(A ) . 2 . Ho w e ve r , a t t he t i me o f h e a r i ng , c o ns id e ri n g t he re c o r d, t h e pa r t ie s a d v a nc e d t he i r a r g u me n t s o n ly i n r e g a r d t o t he ITA 1588 /CHD/2019 A.Y. 2016-17 Page 2 of 4 i s s u e s a d dre s se d v i d e g r o u nd N o . 2 . Th e s a i d g r o u nd re a d s as u n d e r : “2. That the Ld. Commissioner of Income-tax (Appeals) has erred in deciding the appeal Ex-Parte without appreciating that the notice for hearing was sent through e-mail on dated 14-10-2019 and the hearing was fixed for 14-10-2019 at Hisar, i.e.around 100 km away from assessee place. Moreover, the counsel of the assessee also sent adjournment on dated 16-10- 2019, but the same was not considered.” 3 . Th e ld . A R i nv i t i n g a t t e nt io n t o t h e i mp u g ne d o rde r s u b mit t e d t ha t t he no t ic e s s t a t e d t o h a ve be e n s e nt t o t he a s s e s se e i .e . 16 .0 8. 2 0 19 a n d 1 8 .0 9 . 20 1 9 w e re ne v e r re ce iv e d . H o w e v e r , t he n o ti c e se nt b y e - ma il o n 1 4 .1 0 . 20 1 9 w as r e ce iv e d. S in c e b y t he s a i d n o t i c e , t he da t e o f he a r i ng w a s fix e d a s t he v e r y s a me d a y , t he a s se s se e h a d s e nt a r e pl y t he re to se e k i ng t i me . I g no r i ng t h e s a i d r e q u e s t , t h e e x - p a r te i mp ug n e d o rde r h a s b e e n p a s s e d ho ld i ng t ha t t h e a s se s se e i s n o t s er io u s in p u r s u i ng t he a pp e a l f ile d . I n t he c i rc u ms t a nc e s , it w a s h is l imi t e d p r a y e r t ha t t he imp u g ne d o r d e r ma y b e se t as i de ba c k t o t h e fi l e o f t he ld . C I T(A ) i n o r d e r t o a f f o r d t he a s s e s s e e a n o p p o r t u n i t y o f be i ng he a r d. O n a q u e r y f r o m t he Ben c h , t he l d . A R s t a t e d t h a t he is w i l li ng t o g i v e h is o r a l un d e rt a k i ng to e n s u re t ha t t he a s s e s se e s ha l l p ar t ic i pa t e i n t he pr o c e e d i ng s in c a s e re ma n d i s d i r e c te d . 4 . Th e l d . S r .D R Mr . A r v i n d S u d e rs ha n ha d mo v e d a n a d j o u r n me nt a p p li c a t io n , h o w e ve r, c o n s i d e r in g t he re c o r d a n d ITA 1588 /CHD/2019 A.Y. 2016-17 Page 3 of 4 t h e s u bmi s s io ns , he a g re e d t o o ra l l y wi t h d ra w t h e app l i c a t i o n f il e d a nd po s e d no o b j e c t i o n t o t he re q u e s t o f re mand . 5 . We ha v e he a r d t he r iv a l s u b mi s s io n s a nd p e r u s e d t he ma t e ri a l a v a i la b l e o n re c o r d . I n t he l i g h t o f t he p r a y e r o f t he p a r t i e s be fo re t he Be n c h , t he imp u g n e d o r de r i s se t a s ide b a c k t o t he f i le o f t he CI T( A ) w it h a d ir e c t i o n t o p a ss a s pe a k i ng o r d e r i n a c c o r da nc e w i t h l a w a f t e r g iv i ng t he a s s e sse e a r e a s o na b le o p p o rt u n it y o f b e i ng he a r d . 5 .1 Fo r t he pu r p o se s o f c o mp l e t e ne ss , i t n e e d be men t i o ne d t h a t i n t he f a c t s o f t he p re se nt c as e , t he a p pe a l of t he a s s e s s e e h a s be e n d i s mi s s e d b y t he F i r st A p p e l la t e A u t ho r i t y r e l y i ng u p o n t h e p o s i t i on o f la w a s s e t o u t i n C I T V s Mu l t ipl a n (I nd i a ) Lt d . 3 8 I TD ( D e l ) 32 0 ; l a t e Tu k o ji R a o H o l k a r V s C WT ( 1 99 7 ) 2 2 3 I TR 4 8 0 ( Ma d h y a P r a d e s h - I nd o r e Be nc h) a n d C I T V s . B . N . B h a t t a c ha r g e e an d a no t he r 1 18 I TR 4 6 1 ( SC ) . The s ai d p r o c e du re a d o p te d , we n o te is c o n t r a r y t o th e s t a t ut o r y p r o v i s i o n s . Thu s , w e no t e t ha t e v e n o t he r wi se , t h e imp u g ne d o r d e r i s c o nt r a r y t o t he s t a t u t o r y r e mit o f t h e I nco me Ta x A c t . S e c t io n 2 5 0 s u b - s e c t i o n (6 ) o f t h e I n c o me Ta x A c t re q u i re s t ha t “the order of the Deputy Commissioner (Appeals)] or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.” Th e s a i d ITA 1588 /CHD/2019 A.Y. 2016-17 Page 4 of 4 l e g a l re q u i re me nt s , w e h a v e se e n, a r e no t fu lf i ll e d b y t he o r de r p a s s e d . 6 . A c c o r d in g l y , i n v i e w o f t he a b o v e r e a s o ns a nd p ray e r , t he r e ma n d i s di r e c te d . I t i s ho pe d t ha t t he o p p o r t u n i ty s o p ro v i de d t o t h e a s se s se e i n g o o d fa i t h i s u t i l iz e d fai r ly a nd fu l ly . I t is ma d e c l e a r t h a t in t h e e v e nt u a l it y o f a b u s e o f t he t ru s t r e p o se d i n t he a s s e s s e e , t he CI T( A ) w o u ld b e a t l i be rt y t o p a s s a n o r de r o n t he b a s i s o f the ma t e r ia l a v a i la b le o n re c o r d . Th e a s s e s s e e i n it s o wn i n te re s t s i s d i re c t e d t o p a r t i c i p a t e in t he p ro ce e d in gs f a ir l y . S a id o r de r w a s p r o no u nc e d i n t h e p re se nc e of t he p a r t ie s a t t h e t ime o f he a r i n g i t s e l f v i a We be x . 7 . I n t he re s u l t , th e a p pe a l o f t he a s s e s se e is a llo w e d fo r s t a t i s t i c a l p u rp o s e s . O r d e r p r o n o u n c e d o n 1 9 t h J a n u a r y , 2 0 2 2 . S d / - S d / - (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2.灹瀄यथ牸/ The Respondent 3.आयकर आयु猴/ CIT4.आयकर आयु猴 (अपील)/ The CIT(A)5.िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH6.गाड榁 फाईल/ Guard File 2. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar