Sh. Lakhwinder Pal Singh Grewal, Kurukshetra V. ITO, W-1, Kurukshetra

ITA 20/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5997 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 08-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: ROHIT KAURA S; B S MONGA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 20/CHD/2019 / ASSESSMENT YEAR : 2015-16 SHRI LAKHWINDER PAL SINGH GREWAL, H.NO. 951, SECTOR 13, URBAN ESTATE, KURUKSHETRA VS. THE ITO, WARD-1, KURUKSHETRA ./PAN NO: AQPPS8937F / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI B.S. MONGA & SHRI ROHIT KAURA, ADVOCATES ' ! / REVENUE BY : SH. MANJIT SINGH, CIT DR # $ % /DATE OF HEARING : 25.07.2019 &'() % / DATE OF PRONOUNCEMENT : 01.08.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 31.10.2018 OF THE COMMISSIONER OF INCO ME TAX (APPEALS), KARNAL [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE ORDER OF LEARNED CIT (A), IS AGAINST THE L AW AND FACTS OF THE CASE. 2. THAT THE LD. CIT (A) IS NOT JUSTIFIED WHILE DISMISS ING THE APPEAL OF THE ASSESSEE THAT TOO BY PASSING A NON-SPEAKING ORDER IN ITA NO. 20CHD -2019- SHRI LAKHWINDER PAL SINGH GREWAL, KURUKSHETARA 2 LIMINE & NOT ON MERITS PARTICULARLY WHEN ALL THE INFORMATI ON, DOCUMENTS WERE ALREADY ON RECORD. 3. THAT THE LD. CIT (A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE THAT TOO FOR NONE OF HIS FAULT AND IT IS A WELL SETTLED LAW THAT ASSESSEE SHOULD NOT SUFFER FOR MISTAKE OF COUNSEL. 4. THAT THE LD. CIT(A) IS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE AS THE LD. AO HAS ERRONEOUSLY MADE THE ADDITION OF RS. 12,30,094/- ON ACCOUNT OF CASH DEPOSIT IN BANK ACCOUNTS WITHOUT ANY REASON OR BASIS. 5. THAT THE APPELLANT CRAVES, LEAVE TO ADD OR AMEND AN Y GROUNDS OF APPEAL. 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) TO SU BMIT THAT THE SAME IS AN EX-PARTE ORDER. THE LD. COUNSEL HAS FURTHER E XPLAINED THAT THE CONCERNED CHARTERED ACCOUNTANT OF THE ASSESSEE COUL D NOT APPEAR BEFORE THE CIT(A) ON THE DATE OF HEARING AS HE MISSED THE DATE DUE TO THE FACT THAT THE CLERK / BOY OF HIS OFFICE DID NOT INFORM H IM ABOUT THE SAME. THAT THE NOTICE OF HEARING THOUGH WAS RECEIVED IN H IS OFFICE, HOWEVER, THE SAME WAS PLACED BY THE CONCERNED CLERK / BOY IN THE FILE OF THE ASSESSEE WITHOUT INFORMING HIM THAT THE SAME PERTAI NED TO THE DATE OF HEARING OF APPEAL BEFORE THE CIT(A). THAT THE ABSE NCE OF THE COUNSEL OF THE ASSESSEE BEFORE THE LD. CIT(A) WAS NOT INTENTIO NAL BUT DUE TO THE AFORESAID FACT. TO SUPPORT THIS CONTENTION, THE ASS ESSEE HAS ALSO PLACED ON FILE THE AFFIDAVIT OF THE CONCERNED C.A. SHRI R AKESH DHALL OF KURUKSHETRA. IN VIEW OF THE ABOVE SUBMISSIONS, IT SEEMS THAT THE ABSENCE OF THE COUNSEL FOR THE ASSESSEE BEFORE THE CIT(A) ON THE DATE OF HEARING WAS NOT INTENTIONAL. IN MY VIEW, THE INTERE ST OF JUSTICE WILL BE ITA NO. 20CHD -2019- SHRI LAKHWINDER PAL SINGH GREWAL, KURUKSHETARA 3 WELL SERVED IF THE ASSESSEE IS GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE CIT(A). THE IMPUGNED ORDER OF THE CIT(A) IS, THEREFORE, SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF TH E FILE OF THE LD. CIT(A) TO ADJUDICATE IT A FRESH IN ACCORDANCE WITH LAW AFT ER GIVING THE ASSESSEE AN OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED TO PROMPTLY APPEAR BEFORE THE CIT(A) EITHER PERSONALLY OR TH ROUGH HIS COUNSEL AS AND WHEN CALLED FOR. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01.08.2019. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 01.08.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR