Sh. Hakam Singh, Kharar V. ITO, Mohali

ITA 199/CHANDI/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8229 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 31-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 199/CHD/2017 ASSESSMENT YEAR: 2011-12 SHRI. HAKAM SINGH, VS ITO, WARD 6(5), KOTHI NO. 13, JANTA NAGAR, MOHALI. WARD NO. 2, KHARAR. PAN: AUXPS6819A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWA L, CA RESPONDENT BY: SHRI S.K. MITTAL, DR DATE OF HEARING : 23.03.2017 DATE OF PRONOUNCEMENT : 23.03.2017 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-2 GURGAON DATED 31.08.201 6 FOR ASSESSMENT YEAR 2008-09. 2. I HAVE HEARD LD. REPRESENTATIVES BOTH THE PARTIE S AND PERUSED THE ORDERS OF AUTHORITIES BELOW. 3. THE LD. CIT(A) NOTED THAT TWO NOTICES DATED 11/0 7/2016 AND 16/08/2016 HAVE BEEN ISSUED TO THE ASSESSEE FOR HEARING OF THE APPEAL, HOWEVER THE SAME HAVE BEEN RETURNED BY POSTAL AUTHORTIES AS NO SUCH PERSON WAS FOUND IN HIS HOUSE . THE LD. CIT(A) ACCORDINGLY DISMISSED THE APPEAL. 4. THE ASSESSEE HAS FILED HIS AFFIDAVIT STATED THER EIN THAT NO SUCH NOTICES HAVE BEEN SERVED UPON ASSESSEE. 5. IN VIEW OF THE ABOVE, IT IS CLEAR FROM THE IMPUG NED ORDER THAT NO NOTICES HAVE BEEN SERVED UPON ASSESSEE WHIC H IS ALSO CONFIRMED BY THE ASSESSEE. THEREFORE, NO REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD HAVE BEEN GRANTED TO THE ASSESSEE. THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD. CIT(A). 2 6. I ACCORDINGLY SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTI ON TO RE-DECIDE APPEAL OF ASSESSEE AS PER LAW GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PUPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 23 RD MARCH,2017. *SANJEEV* COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD