Sh. Daya Nand Mudgal, Panchkula V. ITO, W-1, Panchkula

ITA 216/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8193 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH , ! ' # $ % & ' , ' BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.216/CHD/2019 / ASSESSMENT YEAR : 2010-11 SH.DAYA NAND MUDGAL, # 303, GH-83, SECTOR 20 PANCHKULA. THE INCOME TAX OFFICER, WARD-1, PANCHKULA. ./PAN NO: AGSPM5363L /APPELLANT /RESPONDENT /ASSESSEE BY: SHRI PARIKSHIT AGGARWAL, CA ! / REVENUE BY : SMT.CHANDERKANTA, SR.DR ' # $ /DATE OF HEARING : 09.07.2019 %&'( $ /DATE OF PRONOUNCEMENT: 15.07.2019 /ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-4, LUDHIANA [(IN SHORT CIT(A)] DATED 28.12.2018, PAS SED U/S 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS ACT), RELATING TO ASSESSMENT YEAR 2010-11. ITA NO163/CHD/2019 A.Y.2010-11 2 2. AT THE OUTSET ITSELF THE LD.COUNSEL FOR THE ASSESSEE POINTED OUT FROM THE ORDER OF THE LD.CIT(A ) THAT HE HAD REFUSED TO ADMIT THE APPEAL, FINDING IT DEFECTIVE ON NOTING THAT IT HAD BEEN FILED OUT OF T IME AND NO REQUEST FOR CONDONATION WAS FILED BY THE ASSESSEE. THE LD.COUNSEL FOR THE ASSESSEE CONTENDE D THAT THE LD.CIT(A) HELD THE APPEAL DEFECTIVE WITHOU T EVEN CONFRONTING THE SAID FACT TO THE ASSESSEE AND GIVING HIM ADEQUATE OPPORTUNITY OF HEARING. DRAWING OUR ATTENTION TO THE NOTICE ISSUED TO THE ASSESSEE AS MENTIONED IN PARA 3 OF THE LD.CIT(A)S ORDER, IT WA S POINTED OUT THAT ONLY TWO NOTICES WERE ISSUED TO TH E ASSESSEE BY THE LD.CIT(A), OUT OF WHICH ONE NOTICE HAD BEEN RECEIVED BACK WITH THE POSTAL REMARK LEFT WH ICH FACT WAS NOTED BY THE LD.CIT(A). IT WAS THUS POINTE D OUT THAT VIRTUALLY NO OPPORTUNITY OF HEARING WAS GI VEN TO THE ASSESSEE AT ALL. THEREFORE IT WAS PLEADED TH AT THE APPEAL BE RESTORED BACK TO THE LD.CIT(A) FOR GI VING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. WE HAVE GONE THROUGH THE ORDER OF THE LD.CIT(A) AND ARE IN AGREEMENT WITH THE LD.COUNSEL FOR THE ASSESSEE THAT THE LD.CIT(A) GAVE VIRTUALLY NO ITA NO163/CHD/2019 A.Y.2010-11 3 OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE ARRI VING AT HIS FINDING OF THE APPEAL BEING DEFECTIVE/DELAYE D. THE SAID FACT WAS NOT CONFRONTED TO THE ASSESSEE AT ALL FOR FILING HIS REPLY TO THE SAME, THUS DENYING HIM OPPORTUNITY OF HEARING BEFORE THE CIT(A) TOOK AN ADVERSE VIEW. 4. INTEREST OF JUSTICE WILL BE WELL SERVED, WE HOLD , IF THE APPEAL IS RECONSIDERED BY THE LD.CIT(A). WE THEREFORE RESTORE THE APPEAL BACK TO THE LD.CIT(A) FOR ADJUDICATING THE APPEAL AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE ON ALL ISSUE S CONCERNED, INCLUDING THE ISSUE OF APPEAL BEING FOUN D DEFECTIVE AS BEING FILED DELAYED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. # $ % & ' (DIVA SINGH ) (ANNAPURNA GUPTA) ! ' /JUDICIAL MEMBER () ' /ACCOUNTANT MEMBER # /DATED: 15 TH JULY, 2019 * * ITA NO163/CHD/2019 A.Y.2010-11 4 &) *+,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE LD.CIT(A) 5. +./ 0 , $0 , 123/4 / DR, ITAT, CHANDIGARH 6. /35# / GUARD FILE &) ' / BY ORDER, / ASSISTANT REGISTRAR