SHRI TARLOCHAN SINGH , AMRITSAR V. INCOME TAX OFICER WARD 4 (4), AMRITSAR

ITA 198/ASR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4141 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO. 198/ASR/2018 AS SESSMENT YEAR: 2010-11 TARLOCHAN SINGH C/O ASHWANI KALIA, 237, BASANT AVENUE, AMRITSAR [PAN: BAOPS 2004K] VS. INCOME TAX OFFICER, WARD 4(4), AMRITSAR (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ASHWANI KALIA (C .A.) RESPONDENT BY: SH. CHARAN DASS (D.R.) DATE OF HEARING: 12.02.2019 DATE OF PRONOUNCEMENT: 12.02.2019 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AMRITSAR (' CIT(A)' FOR SHORT) DATED 30.01.2018, DISMISSING THE ASSESSEES APPEAL CONTES TING HIS ASSESSMENT U/S. 144 R/W SEC. 147 OF THE INCOME TAX ACT, 1961 ('THE ACT' HER EINAFTER) DATED 10.02.2015 FOR THE ASSESSMENT YEAR (AY) 2010-11. 2. THE ASSESSEE HAS RAISED TWO GROUNDS. THE FIRST C HALLENGES THE INVOCATION OF THE DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA SUB VENIUNT BY THE LD. CIT(A), WHO CITES THE DECISIONS IN ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT [1997] 223 ITR 480 (MP) AND CIT V. MULTIPLAN INDIA (P.) LTD . [1991] 38 ITD ITA NO. 198/ASR/2018 (AY 2010-11) TARLOCHAN SINGH V. ITO 2 320 (DEL) IN SUPPORT OF THE SAID PROPOSITION. VIDE GROUND 2 THE CONFIRMATION OF THE ADDITION IS CHALLENGED ON MERITS. 3. BEFORE ME, THE THRUST OF THE ASSESSEES CASE WAS THAT EVEN AS FIVE OPPORTUNITIES OF HEARING ARE STATED TO HAVE BEEN EX TENDED TO THE ASSESSEE DURING THE APPELLATE PROCEEDINGS (AT PARA 2 OF THE IMPUGNED OR DER), ONLY ONE CAN BE SAID TO BE A VALID OPPORTUNITY, I.E., VIDE NOTICE DATED 24.07. 2017 (FOR 16.08.2017). THIS IS AS THE OTHER NOTICES WERE SENT BY THE OFFICE OF THE LD . CIT(A) TO THE ASSESSEES ADDRESS (STATED IN FORM 35), EVEN AS THE ADDRESS FOR COMMUN ICATION PURPOSES AND NOTICES, AS STATED IN SAID FORM 35, AS INDEED IN FORM 36 AS WELL, IS THAT OF THE ASSESSEES COUNSEL HIMSELF. A COPY OF ALL THE NOTICES, SAVE ON E, WAS FURNISHED BY HIM IN SUPPORT OF HIS CLAIM, BY THE LD. COUNSEL, SH. KALIA (COPY ON RECORD). THE LD. DEPARTMENTAL REPRESENTATIVE (DR), SH. CHARAN DASS, WOULD OBJECT, STATING THAT THE LD. CIT(A) HAS ALSO DECIDED THE ASSESSEES APPEAL O N MERITS, REFERRING TO PARA 3 (PG. 3) OF THE APPELLATE ORDER. 4. I HAVE HEARD THE PARTIES, AS WELL AS PERUSED THE MATERIAL ON RECORD. THERE HAS BEEN IN THE PRESENT CASE, AS APPARENT, NON-GRANT OF PROPER OPPORTUNITY BY THE FIRST APPELLATE AUTHORITY TO THE ASSESSEE TO STATE HIS CA SE BEFORE HIM, SO THAT, CLEARLY, THERE HAS BEEN A DENIAL OF NATURAL JUSTICE. THE DET ERMINATION ON MERITS BEING SANS PROPER OPPORTUNITY OF HEARING BEING GRANTED, WOULD, ACCORDINGLY, BE OF LITTLE CONSEQUENCE, EVEN AS THE ASSESSMENT HAS ALSO BEEN F RAMED U/S. 144, WHICH THOUGH NOT CHALLENGED, IMPLIES THE ASSESSEES CASE HAS BEE N LARGELY UNREPRESENTED. FURTHER, VIDE GROUND 1 OF HIS APPEAL BEFORE HIM, THE ASSESSE E HAS CHALLENGED THE PROCEEDINGS U/S. 147, WHICH REMAINS UNADDRESSED. UN DER THE CIRCUMSTANCES, IT IS ONLY DEEMED FIT AND PROPER THAT THE MATTER IS RESTO RED BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION OF THE ASSESSEES APPEAL ON MERITS, PER A SPEAKING ORDER IN ITA NO. 198/ASR/2018 (AY 2010-11) TARLOCHAN SINGH V. ITO 3 TERMS OF SECTION 250(6) OF THE ACT. NEEDLESS TO ADD , THE ASSESSEE SHALL, AS ALSO ASSURED BY SH. KALIA BEFORE ME, EXTEND FULL COOPERA TION IN THE MATTER. THE APPEAL BEING LONG DELAYED, THE LD. CIT(A) SHALL ENDEAVOR T O DECIDE THE SAME WITHIN A PERIOD OF THREE MONTHS OF THE RECEIPT OF THIS ORDER . I DECIDE ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 12, 2019 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 12.02.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: TARLOCHAN SINGH C/O ASHWANI KALIA, 237, BASANT AVENUE, AMRITSAR (2) THE RESPONDENT: INCOME TAX OFFICER, WARD 4( 4), AMRITSAR (3) THE CIT(APPEALS)-2, AMRITSAR (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER