Ram Singh, Nalagarh V. ITO, W-1, Solan

ITA 207/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1194 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Keywords: Set aside
• Section: 69A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH , ! '# $ % & '# , () BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.207 & 208/CHD/2019 / ASSESSMENT YEAR : 2011-12 SHRI RAM SINGH, VPO BHATIAN, NALAGAR, DISTT. SOLAN (H.P.) THE ITO, WARD-1, SOLAN ./PAN NO: BZLPS1878P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE PROXY COUNSEL FOR SHRI SUDHIR SEHGAL, ADVOCATE ' ! / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT # $ % /DATE OF HEARING : 02.03.2020 &'() % / DATE OF PRONOUNCEMENT : 21.05. 2020 (*/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THESE TWO APPEALS HAVE BEEN PREFERRED BY THE ASSESS EE AGAINST THE SEPARATE ORDERS DATED 18.12.2018 AND 19.12.2018 RES PECTIVELY OF THE COMMISSIONER OF INCOME TAX (APPEALS), PALAMPUR [HER EINAFTER REFERRED TO AS CIT (A)]. 2. AS THE FACTS, CIRCUMSTANCES AND GROUNDS ARE IDEN TICAL IN BOTH THE APPEALS, THEREFORE, THE GROUNDS OF APPEAL AS RAISED IN ITA 207/CHD/2019 ARE REPRODUCED AS UNDER:- ITA NO. 207-CHD-2019 SHRI RAM SINGH, DISTT. SOLAN 2 1 . THAT THE EX-PARTY ORDER OF LD. AUTHORITY IS DE FECTIVE BOTH IN THE EYES OF LAW AND AGAINST FACTS OF THE CASE AS THE AUTHORISED REPRESENTATIVE HAS ATTENDED HEAR INGS AT PARWANOO (H.P.) AND IT WAS NOT FINANCIALLY VIABLE F OR THE ASSESSEE TO ATTEND HEARINGS AT PALAMPUR (H.P.) - FARIDABAD (HARYANA). 2. THAT THE RESPECTED AUTHORITY HAS ERRED IN LAW AS WELL AS ON FACTS IN UPHOLDING EX PARTE ADDITION OF RS. 24,00.0 00/- U/S 69A MADE BY THE LD. ASSESSING OFFICER ON ACCOUNT OF CASH DEPOSITS IN THE BANK ACCOUNT IN UTTER DISREGARD OF THE EXPLANATION RENDERED DURING THE COURSE OF ASSESSM ENT PROCEEDINGS WHICH IS ARBITRARY AND UNJUSTIFIED. 3. THAT THE AMOUNT DEPOSITED OF RS. 24,00,000/- IN THE SAID BANK ACCOUNT IS NOT IN THE NATURE OF UNEXPLAINED MO NEY AT ALL AND AS SUCH ADDITION MADE U/S 69A OF THE ACT IS ILLEGAL, ARBITRARY AND UNJUSTIFIED. 4. THAT AN INCOME ADDITION OF RS. 24,00,000/- U/S 6 9 OF IT ACT CONFIRMED BY THE RESPECTED AUTHORITY IS WITHOUT ANY BASIS, JUSTIFICATION, MERITS AND MADE ON EX- PARTY BASIS A ND THEREFORE IT IS LIABLE TO BE COMPLETELY DELETED IN FULL & FINAL. 5. THAT THE APPELLANT CRAVES, LEAVES TO ADD, OR DEL ETE ANY OF THE GROUNDS OF APPEAL BEFORE THE SAME IS TAKEN UP FOR F INAL DISPOSAL. 3. AT THE OUTSET, THE 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 IN THIS RESPECT HAS SUBMITTED THAT EARLIER THE HEARINGS OF THE APPEAL WERE FIXED BY T HE CIT(A) AT PARWANOO (H.P.) WHICH WERE DULY ATTENDED BY THE AUTHORIZED R EPRESENTATIVE (AR) OF THE ASSESSEE. HOWEVER, THE LD. CIT(A) THEREAFTER SH IFTED THE VENUE OF THE HEARING TO PALAMPURTO WHICH THE LD. AR OF THE ASSES SEE COULD NOT ATTEND. THE LD. CIT(A), THEREFORE, PROCEEDED TO DECIDE THE APPEAL EX-PARTE OF THE ASSESSEE. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT THE ASSESSEE HAS NOT BEEN GIVEN A FAIR OPPORTUNITY OF HEARING BY THE LD. CIT(A). HE, ITA NO. 207-CHD-2019 SHRI RAM SINGH, DISTT. SOLAN 3 THEREFORE, HAS REQUESTED THAT THE IMPUGNED ORDER OF THE CIT(A) BE SET ASIDE AND THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR DECISION AFRESH. 4. THE LD. DR COULD NOT REBUT THE ABOVE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. 5. CONSIDERING THE ABOVE SUBMISSIONS, WE ARE OF THE VIEW, THAT IT WILL BE IN THE INTEREST OF JUSTICE THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY OF HEARING BEFORE THE LD. CIT(A). THE IMPUGNED ORDE R OF THE CIT(A) IS THERE SET ASIDE AND THE MATTER IS RESTORED TO THE F ILE OF THE CIT(A) FOR DECISION AFRESH. IT IS ALSO DIRECTED THAT IF THE L D. CIT(A) IS OTHERWISE HOLDING /MAKING THE HEARINGS AT PARWANOO, THEN THE CASE OF THE ASSESSEE BE ALSO HEARD AT PARWANOO. WITH THE ABOVE DIRECTIONS, BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.05.2020. SD/- SD/- ( $ % & '# / ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED :21.05.2020 .. '+ ,-.- / 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. 157$ / GUARD FILE