Mahesh Kumar, Ludhiana V. ITO, W-2, Mandi Gobindgarh

ITA 1597/CHANDI/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0451 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANJIT SINGH
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ . .. . & , '( # BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM ./ ITA NO. 1597/CHD/2017 / ASSESSMENT YEAR : 2012-13 SHRI MAHESH KUMAR, # 15, NEW PREM NAGAR, MANDI GOBINDGARHS. VS THE ITO, WARD-2, MANDI GOBINDGARH. ./ PAN NO: AKVPK0963H / APPELLANT / RESPONDENT / REVENUE BY : SHRI SUDHIR SEHGAL / ASSESSEE BY : SHRI MANJIT SINGH, SR.DR ! ' # / DATE OF HEARING : 16.10.2018 $%&' # / DATE OF PRONOUNCEMENT : 28.11.2018 ')/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 12/07/2017 OF CIT(A) PAT IALA PERTAINING TO 201213 ASSESSMENT YEAR ON VARIOUS GROUNDS INCLUDING GR OUND NO. 1 ON WHICH THE PARTIES WERE HEARD. ACCORDINGLY FOR READY REFER ENCE, WE REPRODUCE GROUND NO. 1 RAISED BY THE ASSESSEE IN THE PRESENT APPEAL : 1. THAT THE WORTHY COMMISSIONER OF INCOME TAX ( APPEALS), PATIALA HAS ERRED IN CONFIRMING THE ADDITION OF RS.49,05,371/- {RUPEES F ORTY NINE LACS FIVE THOUSANDS THREE HUNDRED & SEVENTY ONE ONLY) WITHOUT GIVING US PROPER OPPORTUNITY TO REPRESENT OUR CASE AND HAS NOT ISSUED THE PRE-HEARI NG NOTICES AT THE APPROPRIATE PLACE/THE NEW ADDRESS, WHICH HAS BEEN CONFIRMED IN PARA 4.1 OF IMPUGNED ORDER. 2. THE LD. AR ADDRESSING THE IMPUGNED ORDER SUBMITTED THAT INITIALLY ON TWO DATES, ASSESSEE HAD SOUGHT AN ADJOURNMENT, THERE AFTER AS PER RECORD THE NOTICE SENT TO THE ASSESSEE HAS COME BACK UNSERV ED. INVITING ATTENTION TO LETTER DATED 01/04/2017 FILED ON AN EARLIER DATE BEFORE THE BENCH, IT WAS SUBMITTED THAT THE ASSESSEE INFORMED THE CIT(A) ABOUT T HE CHANGE OF HIS ADDRESS. THE LD. AR ALSO FILED AMENDED/REVISED FORM NO. 36 ST ATING THAT THE ASSESSEE HAD SOLD THE PREMISES 15, PREM NAGAR LUDHIANA AND IS LIVING IN RENTED ACCOMMODATION. INVITING ATTENTION TO FORM NO. 36 FILED IN THE PRESENT APPEAL, IT WAS SUBMITTED THAT IN COLUMN NO. 10 TH E ASSESSEE HAS GIVEN THE ADDRESS OF HIS ADVOCATE. ACCORDINGLY IT WAS HIS LIMITED PRAYER THAT THE APPEAL MAY BE REMANDED IN ORDER TO AFFORD THE ASSES SEE AN OPPORTUNITY ITA 1597/CHD/2017 A.Y. 2012-13 PAGE 2 OF 2 OF BEING HEARD. THE LD. SR.DR ON CONSIDERING THE RECORD HA D NO OBJECTION TO THE SAID PRAYER. 3. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. IT IS SEEN THAT THE ADDITIONS MADE BY THE A SSESSING OFFICER IN HIS ORDER PASSED U/S 144 DATED 27/03/2015 WERE SUSTAINED IN APPEAL BY THE CIT(A) AS THE ASSESSEE FAILED TO PUT IN AN APPEARANCE. CON SIDERING THE EXPLANATION OFFERED AND ACCEPTING THE ORAL UNDERTAKING GIVE N BY THE LD. AR, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE CI T(A) WITH THE DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. WHILE SO DIRECTING IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUST REPOSED IN THE ASSESSEE, THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORD ER ON THE BASIS OF MATERIAL ON RECORD. THE ASSESSEE IN ITS OWN INTERESTS, ACC ORDINGLY IS DIRECTED TO PARTICIPATE FULLY AND FAIRLY IN THE PROCEEDINGS BEFORE THE CIT(A). SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IT SELF. 4. IN THE RESULT THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28.11. 2018. SD/- SD/- ( . .. . & ) ( ! ) (DR. B.R.R. KUMAR) (DIVA SINGH) '( #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER ( %) +, -, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ! / / CIT 4. ! / ()/ THE CIT(A) 5. ,23 4 , # 4 , 67839/ DR, ITAT, CHANDIGARH 6. 38 :'/ GUARD FILE %) ! / BY ORDER, ; / ASSISTANT REGISTRAR ITAT,CHANDIGARH.