Sh. Davinder Singh Pannu, Chandigarh V. ITO, Chandigarh

ITA 227/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80816 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-07-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.227 /CHD/2014 ASSESSMENT YEAR : 2010-11 SH.DAVINDER SINGH PANNU, VS. THE INCOME TAX OFF ICER, H.NO.52, SECTOR 9-A, WARD 1(3), CHANDIGARH. CHANDIGARH. PAN: ACZPP7630E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SMT.JYOTI KUMARI, DR DATE OF HEARING : 23.07.2014 DATE OF PRONOUNCEMENT : 05.08.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS), CHANDIGARH DAT ED 7.1.2014 RELATING TO ASSESSMENT YEAR 2010-11 AGAINST THE ORD ER PASSED UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (IN SHORT T HE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THE IMPUGNED ORDER IS BOTH AGAINST FACTS AND ER RONEOUS IN LAW. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE L D. COMMISSIONER OF INCOME TAX(APPEALS) HAS ERRED IN HA VING DISMISSED THE ASSESSEES APPEAL IN-LIMINE. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE L D. COMMISSIONER OF INCOME TAX(APPEALS) HAS ERRED IN NO T HAVING AFFORDED AN OPPORTUNITY OF BEING HEARD AND T HEREFORE, THE IMPUGNED ORDER IS AGAINST THE PRINCIPLE OF NATU RAL JUSTICE AND IS LIABLE TO BE SET ASIDE. 2 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE L D. COMMISSIONER OF INCOME TAX(APPEALS) HAS ERRED IN HA VING CONFIRMED THE ADDITION OF RS.4,35,00,000/- MADE BY THE LD.AO TREATING THE DEPOSITS MADE BY THE ASSESSEE IN THE BANK AS UNDISCLOSED INCOME OF THE ASSESSEE WITHOUT HAVIN G AFFORDED REASONABLE OPPORTUNITY TO EXPLAIN THE DEPO SITS. THE ASSESSEE CRAVES LEAVE TO ADD TO ALTER OR AMEND THE ABOVE GROUNDS OF APPEAL BEFORE THE SAME IS HEARD OR DISPO SED OF. IT IS PRAYED THAT APPROPRIATE RELIEF MAY KINDLY BE ALLOWED. 3. THE PRELIMINARY ISSUE IN THE PRESENT APPEAL IS A GAINST THE DISMISSAL OF APPEAL IN LIMINE BY THE CIT (APPEALS). 4. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSM ENT ORDER WAS PASSED ON 28.1.2013. THE CIT (APPEALS) OBSERVED THAT THE SAME MUST HAVE SERVED WITHIN 4 TO 5 DAYS AND CERTAINLY BY 11.2.201 3 AS THE ASSESSMENT ORDER WAS SENT BY SPEED POST ON 6.2.2013. THE ASS ESSEE HAD FURNISHED THE APPEAL ON 28.3.2013 I.E. AFTER DELAY OF 15 DAYS . THE CIT (APPEALS) DISMISSED THE APPEAL IN LIMINE. 5. THE PLEA OF HE ASSESSEE BEFORE US WAS THAT THE D OCUMENTS WERE HANDED OVER TO THE CHARTERED ACCOUNTANT BUT BECAUSE OF THE ILL HEALTH OF HIS MOTHER AND BECAUSE OF OVERSIGHT, THE APPEAL COU LD NOT BE FILED WITHIN 30 DAYS FROM THE SERVICE OF ASSESSMENT ORDER. THE ASSESSEE HAS FAILED AN AFFIDAVIT IN THIS REGARD. 6. IN THE TOTALITY OF THE FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE CIT (APPEALS) HAD DISMISSED THE APPEAL IN LIMINE WITHOUT PROVIDING ANY OPPORTUNITY TO THE ASSESSEE TO PUT FO RWARD ITS CASE. IN THE INTEREST OF JUSTICE WE DEEM IT FIT TO RESTORE THIS APPEAL BACK TO THE FILE OF THE CIT (APPEALS), WHO SHALL CONSIDER THE APPLICATI ON FOR CONDONATION OF DELAY IN FILING THE APPEAL LATE AND DECIDE THE SAME AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IF THE CIT (APPEALS) CONDONES THE DELAY IN FILING THE APPEAL LATE, THEN THE ISSUE RAISED ON 3 MERITS WOULD ALSO BE DECIDED BY THE CIT (APPEALS). ACCORDINGLY, WE SET ASIDE THE PRESENT APPEAL BACK TO THE FILE OF TH E CIT (APPEALS), WHO SHALL PROVIDE REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN VIEW OF OUR SETTING ASIDE THE MATTER TO THE CIT (APPEALS ), WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERITS OF THE ADDITI ON. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF AUGUST, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 5 TH AUGUST, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH