Smt. Aishwarya Gaur, Kurukshetra V. ITO Ward-1, Kurukshetra

ITA 185/CHANDI/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1234 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 69; 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 185/CHD/2020 / ASSESSMENT YEAR : 2011-12 SMT. AISHWARYA GAUR, GUAR BHAWAN, 2422, WARD NO.5 RAM GALI, THANESAR, KURUKSHETRA THE ITO, WARD -1, KURUKSHETRA ./PAN NO: AOAPA9014L / APPELLANT '# /RESPONDENT HEARING THOUGH VIDEO CONFERENCING $% & ' /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE & ' / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CI T ( ) & % * /DATE OF HEARING : 10.12.2020 +,- & % * / DATE OF PRONOUNCEMENT : 10.12.2020 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 19.12.2019 OF THE COMMISSIONER OF INCO ME TAX (APPEALS), KARNAL [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE APPEAL OF THE ASSESSEE IS BARRED BY LIMITATI ON PERIOD OF 03 DAYS. A SEPARATE APPLICATION FOR CONDONATION OF DEL AY ALONGWITH AFFIDAVIT DATED 27.2.2020 HAS BEEN RECEIVED BY THE REGISTRY ON 2.3.2020. CONSIDERING THE GROUNDS MENTIONED IN THE APPLICATIO N FOR CONDONATION ITA NO. 185-CHD-2019 SMT. AISHWARYA GAUR, KURUKSHETRA 2 OF DELAY, WHICH IS SUPPORTED BY AFFIDAVIT, AND ALSO CONSIDERING THE SHORTNESS OF THE DELAY PERIOD OF ONLY 03 DAYS, THE DELAY IN FILING THE PRESENT APPEAL IS HEREBY CONDONED. 3. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. SECTION144 THE LD. ASSESSING OFFICER HAS ERRED IN LAW WHILE MAKING THE BEST JUDGEMENT ASSESSMENT U/S 144 OF THE INCOME TAX ACT, 1961. 2 SECTION 69 THE OFFICER HAS ERRED IN LAW WHILE TREATING SHARE OF CASH DEPOSIT IN JOINT ACCOUNT WITH HIS FAT HER LATE SHRI VARINDER GAUR AND ANURADHA GAUR. 3. GENERAL GROUND THE ADDITION MADE BY LD. ASSESSING OFFICER IS UNTENABLE AND BAD IN LAW ON THE BASIS OF FACT OF THE CASE AND JUDICIAL PRONOUNCEMENTS. 4. IN THIS APPEAL, THE MAIN GRIEVANCE OF THE ASSESS EE RELATES TO THE EX- PARTE ORDER PASSED BY THE CIT(A) STATING THAT THE S AME IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 5. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R THE ASSESSEE, AT THE VERY OUTSET, HAS STATED THAT NO NOTICES OF HEA RINGS FOR THE DATES FIXED WERE RECEIVED BY THE ASSESSEE, THEREFORE, THE CIT( A) WAS NOT JUSTIFIED IN PASSING THE EX-PARTE ORDER WITHOUT PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT EVEN THE ASSESSMENT ORDER DATED 12.1 2.2018 PASSED BY THE ITA NO. 185-CHD-2019 SMT. AISHWARYA GAUR, KURUKSHETRA 3 ASSESSING OFFICER WAS AN EX-PARTE ORDER. IT HAS BEE N FURTHER SUBMITTED BY THE LD. COUNSEL THAT THE ASSESSEE IS A LADY AND DOES NOT KNOW THE INTRICACIES OF TAXATION LAWS AND PROCEDURES. SHE H AD A FAMILY PROBLEM AND, THEREFORE, SHE SHIFTED FROM KURUKSHETRA TO GU RGAON AND NOW HAS AGAIN SHIFTED BACK TO KURUKHETRA. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE MATTER MAY BE RESTORED TO THE FI LE OF THE ASSESSING OFFICER SO THAT ASSESSEE MAY GET AN OPPORTUNITY TO PRESENT HER CASE. 6. IN HIS RIVAL SUBMISSIONS, THE LD. DR ALTHOUGH SU PPORTED THE ORDERS OF THE LOWER AUTHORITIES BUT COULD NOT CONTROVERT T HE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 7. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IN T HE PRESENT CASE, IT IS AN ADMITTED FACT THAT THE LD. CIT(A) AS WELL AS ASSESS ING OFFICER PASSED THE IMPUGNED ORDERS EX-PARTE AND NOTHING IS BROUGHT ON RECORD TO SUBSTANTIATE THAT THE NOTICES FOR HEARING WERE SERV ED UPON THE ASSESSEE. IT IS WELL SETTLED THAT NOBODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM, AUDI ALTERAM PERTAM . WE, THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE DEEM IT APPROPRIATE T O SET ASIDE THIS CASE BACK TO THE FILE OF THE ASSESSING OFFICER IN THIS CASE, TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING DUE A ND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO. 185-CHD-2019 SMT. AISHWARYA GAUR, KURUKSHETRA 4 IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 10.12.2020 SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 10.12.2020 .. /&' %0121% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. '# / THE RESPONDENT 3. ( 3% / CIT 4. ( 3% ( )/ THE CIT(A) 5. 14 ' % 5 , *5 , 6789 / DR, ITAT, CHANDIGARH 6. 8: ) / GUARD FILE / ( / BY ORDER, ; / ASSISTANT REGISTRAR