SHRI JAGDIP SINGH , JALANDHAR V. INCOME TAX OFICER, WARD IV(3), JALANDHAR

ITA 177/ASR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7122 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-01-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHAWANI SHANKAR
• Assessee Lawyers: J S BHASIN
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CAMP BENCH SMC AT JALANDHAR BEFORE SH. N. K. SAINI, HONBLE VICE PRESIDENT ITA NO.177/ASR./2018 : ASSTT. YEAR : 2011-12 SH. JAGDIP SINGH, S/O SH. BALBIR SINGH, VILLAGE- DAULATPUR, JALANDHAR VS INCOME TAX OFFICER, WARD-IV(3), JALANDHAR (APPELLANT) (RESPONDENT) PAN NO. CTHPS2041F ASSESSEE BY : SH. J. S. BHASIN, ADV. REVENUE BY : SH. BHAWAN I SHANKAR, DR DATE OF HEARING : 09.01.2019 DATE OF PRONOUNCEMENT : 11.01.2019 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 21.08.2017 OF LD. CIT(A)-2,JALANDHAR. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEA L RELATES TO THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE AO ON TH E BASIS OF INFORMATION RECEIVED THAT THE ASSESSEE HAD DEPOSITE D AN AMOUNT OF RS.26,00,000/- I.E. RS.10,00,000/- IN INSURANCE POL ICY AND RS.16,00,000/- IN FDR WITH PNB BANK ALLAWALPUR, ISS UED A NOTICE U/S 148 OF THE INCOME TAX ACT, 1961 (HEREINAFTER RE FERRED TO AS THE ACT) TO CALL FOR THE RETURN OF INCOME. SINCE, THE A SSESSEE DID NOT FURNISH ANY RETURN, THE AO MADE THE ADDITION OF RS. 20,00,000/- ITA NO. 177/ASR./2018 JAGDIP SING H 2 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO DISMISSED THE APPEAL IN LIMINE BY OBSERVING THAT THE ASSESSEE DID NOT ATTEND ON THE DATES FIXED FOR HEAR ING. 5. NOW THE ASSESSEE IS IN APPEAL. THE LD. COUNSEL F OR THE ASSESSEE SUBMITTED THAT NO OPPORTUNITY OF BEING HEARD WAS PROVIDED BY THE LD. CIT(A) AND THAT THE ASSESSEE ATTENDED ON 20.07.2017 AND REQUESTED THE A DJOURNMENT TILL 16.08.2017 BUT THE DATE OF ADJOURNMENT WAS NOT COMMUNICATED TO THE ASSESSEE. THEREFORE, THE LD. CIT(A) WAS NOT JUSTIFIED IN OBSERVING THAT SUFFICIENT OPPORTUNITY OF BEING HEARD WAS PROVIDED TO THE ASSESSEE . 6. IN HIS RIVAL SUBMISSIONS, THE LD. DR SUPPORTED T HE IMPUGNED ORDER PASSED BY THE LD. CIT(A). 7. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CA SE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE BY PASSING AN EX-PARTE ORDER. HOWEVER, IT IS NOT CLEAR AS TO WHETHER THE D ATE FIXED OR HEARING VIDE ISSUANCE OF NOTICE DATED 16.08.2017 WAS COMMUNICATE D TO THE ASSESSEE BECAUSE AT PARA 3 THE LD. CIT(A) HIMSELF LEFT THE COLUMN BL ANK WHICH WAS RELATING TO THE DATE OF HEARING FIXED, WHICH CLEARLY SHOWS THAT NO DATE OF HEARING WAS COMMUNICATED TO THE ASSESSEE. IT IS WELL SETTLED TH AT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM AUDI ALTERAM PARTEM. WE, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTIC E, DEEM IT APPROPRIATE TO SET ASIDE THIS CASE BACK TO THE FILE OF THE LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO. 177/ASR./2018 JAGDIP SING H 3 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 11/01/2019) SD/- (N. K. SAINI) VICE PRESIDENT DATED: 11/01/2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR