Shri Inder Singh Chandel, Bilaspur V. ITO, Bilaspur

ITA 211/CHANDI/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0647 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN JCIT
• Assessee Lawyers: ANIL KUMAR BATRA
• Keywords: Opportunity of being heard; Application of stay; Right to appeal; Set aside
• Section: 143(3); 250; 251

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 211/CHD/2020 / ASSESSMENT YEAR : 2014-15 SHRI INDER SINGH CHANDEL, #VPO BARMANA, THE SADAR, DISTT. BILASPUR (HP) THE ITO, BILASPUR, HIMACHAL PRADESH ./PAN NO: AFUPC8162J / APPELLANT /RESPONDENT & STAY APPLICATION NO.18/CHD/2020 ( ./ ITA NO. 211/CHD/2020) / ASSESSMENT YEAR : 2014-15 SHRI INDER SINGH CHANDEL, #VPO BARMANA, THE SADAR, DISTT. BILASPUR (HP) THE ITO, BILASPUR, HIMACHAL PRADESH ./PAN NO: AFUPC8162J / APPELLANT /RESPONDENT !' /ASSESSEE BY : SHRI ANIL KUMAR BATRA, ADVOCATE #!' / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT $ %! & /DATE OF HEARING : 09.06.2020 '()*! & / DATE OF PRONOUNCEMENT : 09.06. 2020 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 27 .01.2020 OF THE COMMISSIONER OF INC OME TAX (APPEALS), PALAMPUR [HEREINAFTER REFERRED TO AS CIT (A)]. ITA NO. 220-CHD-20 & STAY NO. 18-C-2020 - SHRI INDER SINGH CHANDEL, BILASPUR 2 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE O RDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS), U/S 250 OF THE INCOME TAX ACT, DATED 28-01-2020, IS ILLEGAL AND BE HELD AS BAD IN LAW. 2. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE TH E LD. COMMISSIONER OF INCOME TAX (APPEALS), HAS NOT ONLY MISDIRECTED HIMSELF IN ABROGATING THE JUDICIAL FUNC TIONS VESTED IN HIS OFFICE U/S 251 OF THE INCOME TAX ACT, 1961, BUT ALSO IN DOUBTING THE ADMISSIBILITY OF APPEAL AGAINS T THE ASSESSING OFFICER'S ORDER U/S 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961. THE LD. COMMISSIONER OF INCOME TAX (APPEALS), MAY PLEASE BE DIRECTED TO ADJUDICATE UPO N THE APPEAL AS PER LAW 3. THE APPELLANT CRAVES LEAVE TO ADD, AMEND OR DELE TE ANY OF THE GROUND OF APPEAL BEFORE THE SAME IN TAKEN UP FO R FINAL DISPOSAL. 3. ALONG WITH THE APPEAL, THE ASSESSEE HAS ALSO MOV ED AN APPLICATION SEEKING STAY AGAINST RECOVERY OF OUTSTANDING TAX DE MAND AND INTEREST THEREUPON ETC. FOR THE YEAR UNDER CONSIDERATION. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE LD. A UTHORIZED REPRESENTATIVES OF BOTH THE PARTIES. THE BRIEF FAC TS OF THE CASE ARE THAT THE ASSESSMENT ORDER IN THIS CASE WAS PASSED ON 30. 3.2016. LATER ON, THE LD. PCIT, SHIMLA EXERCISING HIS JURISDICTION U/S 26 3 OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') HAS SET ASIDE THE AS SESSMENT ORDER DATED ITA NO. 220-CHD-20 & STAY NO. 18-C-2020 - SHRI INDER SINGH CHANDEL, BILASPUR 3 30.3.2016 VIDE HIS ORDER DATED 10273 DATED 12.3.201 8 WITH A DIRECTION TO THE ASSESSING OFFICER TO REASSESS THE INCOME OF THE ASSESSEE AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREAFTER, THE ASSESSMENT WAS FRAMED AFRESH BY THE ASSESSING OFFICER VIDE ORDER DATED 21.12.2018 MAKING THE IMPUGNED ADD ITIONS. 5. BEING AGGRIEVED BY THE AFORESAID ASSESSMENT ORDE R, THE ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A). HOWEVER, THE L D. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS NOT MAINTAI NABLE OBSERVING THAT THE LD. PCIT VIDE HIS ORDER DATED 12.3.2018 PASSED U/S 263 OF THE ACT HAS DECIDED THE ISSUE AND THAT THE ASSESSING OFFICE R HAS MERELY IMPLEMENTED THE ORDER OF THE LD. PCIT, SHIMLA. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. PCIT HAD S ET ASIDE THE ASSESSMENT ORDER FOR DE NOVO ASSESSMENT, THEREFORE, THE ASSESSEE HAS RIGHT TO APPEAL AGAINST THE FRESH ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER AND THAT THE LD. CIT(A) WAS SUPPO SED TO DECIDE THE APPEAL ON MERITS. 6. THE LD. DR HAS ALSO FAIRLY AGREED THAT THE APPEA L OF THE ASSESSEE WAS REQUIRED TO BE DECIDED ON MERITS BY THE CIT(A). 7. IN THIS CASE, IT IS OBSERVED, THAT THE LD. CIT(A ) HAS FAILED TO EXERCISE HIS JURISDICTION OF APPELLATE AUTHORITY W HICH WAS VESTED WITH HIM UNDER THE IMPRESSION THAT HE HAS NO JURISDICTIO N TO SIT IN APPEAL ITA NO. 220-CHD-20 & STAY NO. 18-C-2020 - SHRI INDER SINGH CHANDEL, BILASPUR 4 AGAINST THE ASSESSMENT ORDER PASSED AFRESH BY THE A SSESSING OFFICER PURSUANT TO THE DIRECTION OF THE PCIT, SHIMLA ISSU ED U/S 263 OF THE ACT. IN VIEW OF THIS, THE IMPUGNED ORDER OF THE LD. CIT( A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. C IT(A) WITH A DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFT ER GIVING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. SINCE WE HAVE ALREADY RESTORED THE MATTER TO THE FI LE OF THE CIT(A), HENCE, AT THIS STAGE, THE STAY APPLICATION MOVED BY THE ASSESSEE HAS BECOME INFRUCTUOUS. THE SAME IS ACCORDINGLY DIS MISSED. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES, WHEREAS, THE STAY APPLICATION MOVED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON OPEN COURT 09.06.2020. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 09.06.2020 .. (,! -./. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ( )/ THE CIT(A) 5. .12 3 , &3 , 45627 / DR, ITAT, CHANDIGARH 6. 268% / GUARD FILE ITA NO. 220-CHD-20 & STAY NO. 18-C-2020 - SHRI INDER SINGH CHANDEL, BILASPUR 5