Sh. Parminder Singh, Chandigarh V. ACIT, C-5(1), Chandigarh

ITA 1659/CHANDI/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1217 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGINDER MITTAL
• Assessee Lawyers: B K NOHRIA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES SMD, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 1659/CHD/2017 ASSESSMENT YEAR: 2013-14 SHRI PARMINDER SINGH, VS THE ACIT, PROP. BHULLAR AUTOMOBILE SERVICE, CIRCLE-5(1), SECTOR 41-C, CHANDIGARH. CHANDIGARH. PAN : AJOPS8844H (A PPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.K. NOHRIA RESPONDENT BY : SHRI YOGINDER MITTAL, ADDL. CIT DATE OF HEARING : 11.07.2018 DATE OF PRONOUNCEMENT : 04.09.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 27.10.2017 OF CIT(A)-2 C HANDIGARH PERTAINING TO 2013-14 ASSESSMENT YEAR ON MERITS AS WELL AS ASSAILING THE ORDER FOR LACK OF OPPORTUNITY BEFORE THE CIT(A). 2. THE LD. AR REFERRING TO THE RECORD SUBMITTED THAT TH E ASSESSEE CHALLENGED THE ADDITION MADE BY THE AO IN APPEAL BEFORE T HE CIT(A). REFERRING TO PARA 3 OF THE IMPUGNED ORDER, IT WAS HIS SUBM ISSION THAT ON 01.06.2017 HE APPEARED ON BEHALF OF THE ASSESSEE AND SOUGHT TIME TO PREPARE. ON THE NEXT DATE I.E. 20.07.2017, IT WAS HIS SU BMISSION THAT IT HAS BEEN INCORRECTLY RECORDED THAT THE ASSESS EE DID NOT APPEAR. IT WAS HIS ARGUMENT THAT BEFORE THE SAID DATE, CIT(A) STO OD TRANSFERRED AND THERE WAS NO CIT(A) AT STATION. ACCORDINGLY, IT WAS HIS PRAYER THAT THE IMPUGNED ORDER MAY BE SET ASIDE IN ORDER TO PROVID E THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. IT WAS HIS SUBMISS ION THAT HE WILL ENSURE THAT THE ASSESSEE FULLY PARTICIPATES AND PLACE S RELEVANT FACTS AND EVIDENCES ON RECORD. 3. THE LD. SR.DR CONSIDERING THE RECORD STATED THAT HE H AD NO OBJECTION IF AN OPPORTUNITY IS GRANTED. ITA1659/CHD/2017. A.Y. 2013-14 PAGE 2 OF 2 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PR ESENT CASE, WE DEEM IT APPROPRIATE TO RESTORE THE ISSUE BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO PASS THE ORDER IN ACCORDANCE WITH LAW BY PROVIDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . AT THE SAME TIME, IT IS MADE CLEAR THAT THE OPPORTUNITY SO PROVIDED, IT IS HOPED, IS NOT ABUSED BY THE ASSESSEE AS IN THE EVENTUALITY OF ABU SE OF THE SAME, THE LD. CIT(A) WOULD BE AT LIBERTY PASS A SPEAKING ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THUS, IT IS HOPED THAT THE A SSESSEE IN ITS OWN INTEREST MAKES FULL AND PROPER COMPLIANCE BEFORE THE S AID AUTHORITY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09. 2018. SD/- SD/- ( DR.B.R.KUMAR) ( DIVA SINGH) 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.