Sh. Dial Chand, Panchkula V. ITO, Ward -1, Panchkula

ITA 177/CHANDI/2023

AI Insights

The case involves three appeals filed by the assessee, Shri Dial Chand, against the orders of the Ld. CIT(A)/NFAC Delhi for the Assessment Years 2011-12, 2012-13, and 2013-14. The appeals were consolidated and heard together. The primary contention was the ex-parte orders passed by the lower authorities due to the non-appearance of the assessee, who was undergoing cancer treatment and was unable to respond to notices. The assessee's representative argued that these circumstances were beyond the assessee's control and requested a re-hearing to present necessary documentation and evidence regarding unexplained credits in the assessee's bank accounts. The Departmental Representative supported the decisions of the lower authorities, emphasizing the procedural adherence followed in the initial hearings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127583 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-07-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “ए” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH ी आकाश द प जैन, उपा य एवं ी #व$म &संह यादव, लेखा सद+य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM ITA NO. 177 to 179/Chd/ 2023 Assessment Year : 2011-12 to 2013-14 Shri Dial Chand Vill: Mattawala Kot, Panchkula Haryana- 134109 The ITO, Ward-1, Panchkula PAN NO: ARNPC9995J Appellant Respondent ! " Assessee by : Shri Vineet Krishan, Advocate # ! " Revenue by : Smt. Amanpreet Kaur, Sr. DR $ % ! & Date of Hearing : 10/07/2023 '()* ! & Date of Pronouncement : 10/07/2023 आदेश/Order PER BENCH : These are three appeals filed by the assessee against the respective orders of the Ld. CIT(A) / NFAC Delhi each dt. 30/03/2022 pertaining to Assessment Years 2011-12, 2012-13 & 2013-14 respectively. 2. All the above appeals were heard together and are being disposed off by this consolidated order. 3. At the outset, the Ld. AR submitted that all these orders have been passed ex-parte by the Ld. CIT(A)/NFAC. It was submitted that the assessee was occupied with serious medical condition and has been admitted to PGI for quite some time for his cancer treatment and his medical records are also placed on record. It was submitted that the non appearance of the assessee 2 before the Ld. CIT(A)/NFAC was unintentional and beyond his control. It was further submitted that even before the AO, the assessee on account of his medical condition and also on account of the fact that he, being an agriculturist and belongs to rural background, has not been able to respond to the notices issued by the AO which has again resulted in ex-parte order passed by the AO. It was accordingly submitted that in view of the facts and circumstances of the present case and in view of the principle of natural justice, the assessee may be allowed a reasonable opportunity of hearing and to present the necessary documentation / evidence in support of credits in his bank accounts which have been treated as unexplained by the AO. It was accordingly submitted that the matter may be set aside to the file of the AO to decide the same on merits after providing reasonable opportunity to the assessee. 4. Per contra, the Ld. DR has relied on the order of the lower authorities. 5. We have heard the rival contentions and perused the material available on the record. We find that all these matters have been decided ex-parte by the AO and thereafter by the Ld. CIT(A)/NFAC, Delhi due to non prosecution on the part of the assessee. The Ld. AR has submitted the reasons for non appearance on account of assessee’s severe medical conditions and the fact that he being of the rural background not well-verse with the tax laws. In view of the same, we believe that the assessee deserves one more opportunity to represent his case and to file the necessary explanation and supporting documentation / evidence in support of the credits/deposits in the bank accounts maintained by him. Accordingly, the matter is remitted to the file of the AO to decide the same afresh on merits in accordance with law after affording due and adequate opportunity of hearing to the assessee. Given that the assessee is now supported by a Counsel, we believe that the assessee is in a position to attend to the proceedings and shall cooperate in the proceedings 3 before the AO and shall not abuse this opportunity. All pleas available under the law shall remain so available to the assessee and he is at liberty as so advised to raise the same before the AO. 6. In the result, all the above appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 10/07/2023. Sd/- Sd/- आकाश द प जैन #व$म &संह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा य / VICE PRESIDENT लेखा सद+य/ ACCOUNTANT MEMBER AG Date: 10/07/2023 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. - 0 ग 2 3 & 2 3 456 ग7 DR, ITAT, CHANDIGARH 5. ग 6 8 % Guard File ( + $ By order, 9 # Assistant Registrar