Lifestyle Probuild Pvt Ltd, Dharamshala V. ITO (TDS), Palampur

ITA 209/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8925 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 19-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 209/CHD/2019 ASSESSMENT YEAR : 2017-18 M/S LIFESTYLE PROPBUILD PVT. LTD., C/O MOKSHA HEALTH RESORT, SATOVARY, TEHSIL-DHARAMSHALA, DISTT. KANGRA. VS THE ITO (TDS), PALAMPUR. PAN /TAN NO. AABCL8580A APPELLANT RESPONDENT ! ASSESSEE BY : NONE ' ! REVENUE BY : SMT. CHANDER KANTA, SR.DR # $ % DATE OF HEARING : 09.07.2019 &'() % D ATE OF PRONOUNCEMENT : 10.07.2019 )-/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 18.01.2019 OF CIT(A)-2, AMRITSAR CAMP AT PALAMPUR PERTAINING TO 2017-18 ASSESSMENT YEAR IS ASSAILED ON VARIOUS G ROUNDS INCLUDING GROUND NO. 2 ON WHICH THE REVENUE WAS HEARD. THE SAID GROUND IS REPRODUCED HEREUNDER : 2. THE LD. CIT (A) GROSSLY ERRED IN LAW AS WELL AS ON FACTS IN DISMISSING THE APPEAL WITHOUT GIVING SUFFICIENT OPPORTUNITY OF HEARING. 2. BEFORE WE PROCEED TO ADDRESS THE SAME, IT IS PE RTINENT TO NOTE THAT AT THE TIME OF HEARING, THE ASSESSEE WAS NOT PRESENT. THE RECORD SHOWS THAT THE DATE OF HEARING HAS BEEN INTIMATED TO THE ASSESSEE WHO DESP ITE THIS FACT HAS REMAINED UNREPRESENTED. CONSIDERING THE FACT THAT THE ABOVE ISSUE COULD BE DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD, THE LD. SR.D R WAS REQUIRED TO ADDRESS THE SAME. 3. THE RELEVANT FACTS RELATABLE THERETO AS EVIDENT ON A READING OF THE IMPUGNED ORDER SHOW THAT THE APPEAL OF THE ASSESSEE WAS STAT ED TO HAVE BEEN FIXED FOR HEARING ON 15.05.2018 AND 10.01.2019. DESPITE THES E OPPORTUNITIES THE LD. ITA 209/CHD/2019 A.Y. 2017-18 PAGE 2 OF 2 CIT(A) OBSERVED THAT THE ASSESSEE NEITHER APPEARED NOR FILED ANY WRITTEN SUBMISSIONS. THE ASSESSEE'S APPEAL CLAIMING RELIEF REMAINING UNSUBSTANTIATED WAS DISMISSED BY THE SAID AUTHORITY. ON A PERUSAL OF THE GROUND RAISED BEFORE THE ITAT, IT IS SEEN THAT THE ASSESSEE ASSAILS THE ORDER ON THE GROUNDS OF LA CK OF OPPORTUNITY OF BEING HEARD. IN THE IMPUGNED ORDER, THERE IS NO REFERENCE TO THE FACTS AS TO HOW THE SPECIFIC DATES WERE INTIMATED T O THE ASSESSEE. BE THAT AS IT MAY, THE FACT REMAINS THAT AN EFFECTIVE OPPORTUNITY OF BEING HEARD HAS NOT BEEN MADE AVAILABLE TO THE ASSESSEE. ACCORDINGLY, AFTER CONSIDERING THE SUBMISSIONS OF THE LD. SR.DR WHO POSED NO OBJECTION TO THE REMAND AS IN THE ABSENCE OF ANY DISCUSSION IN THE IMPUGNED ORDER AS TO HOW THE NOTI CES WERE SENT TO THE ASSESSEE, SHE WAS UNABLE TO CONTROVERT GROUND NO. 2 RAISED BY THE ASSESSEE IN ANY MEANINGFUL MANNER. ACCORDINGLY, IN THE LIGHT O F THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES AND IN THE INTERESTS OF SUB STANTIAL JUSTICE THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE LD. CIT( A) IN ORDER TO ENSURE THAT THE ASSESSEE IS PROVIDED AN EFFECTIVE OPPORTUNITY OF BE ING HEARD. THE CIT(A) AFTER HEARING THE ASSESSEE SHALL PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW. THE ASSESSEE IN ITS OWN INTEREST IS ADVISED TO PARTICIP ATE FULLY AND FAIRLY. IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUSE OF THE TRUST REPOSED, THE CIT(A) WOULD BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL A VAILABLE ON RECORD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEA RING ITSELF. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER % $ '+ ,- .- / 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