SHRI NITESH KUMAR GOYAL, RAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR

ITA 234/RPR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5458 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 12-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUBHAA T GOEL
• Assessee Lawyers: PRAFULLA PENDSE
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO.234/RPR/2017 ASSESSMENT YEAR : 2013-14 SHRI NITESH KUMAR GOYAL, PROP. COM CON INDIA NET WORK, SOLUTION, SHOP NO.327, LAL GANGA SHOPPING MALL, G.E. ROAD, RAIPUR (CG). VS. ACIT, CIRCLE- 4(1), RAIPUR (CG). PAN : AIGPG6386B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAFULLA PENDSE, CA DEPARTMENT BY : SMT. ANUBHAA T. GOEL, ADDL. CIT DATE OF HEARING : 15-05-2019 DATE OF PRONOUNCEMENT : 16-05-2019 O R D E R PER DR. MITHA LAL MEENA, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-II, RAIPUR (CG) DATED 19.07.2017 RELATING TO ASSESSMENT YEAR 2013-14. 2 ITA NO.234/RPR/2017 2. WITHOUT GOING TO THE GROUNDS OF APPEAL, AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BROUGHT TO OUR ATTENTION THAT AN EX-PARTE ORDER WAS PASSED BY THE CIT(A) AND THOUGH THE ASSESSEE SUBMITTED THAT HE COULD NOT APPEAR BEFORE THE CIT(A) FOR JUSTIFIABLE REASONS. ON THESE FACTS, LD. COUNSEL MADE A STATEMENT AT BAR THAT THIS TIME THE ASSESSEE WOULD MAKE PROPER REPRESENTATION BEFORE THE CIT(A) AND PLEADED FOR GRANT OF ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. CONSIDERING THE ABOVE FACTS AS WELL AS OBJECTION OF THE LD. DR FOR THE REVENUE, WE ARE OF THE OPINION THAT THE RIGHT OF FILING THE APPEAL IS GRANTED BY THE STATUTE TO THE ASSESSEE-TAXPAYERS. IN THIS CASE, THE ASSESSEE WANTED TO INVOKE THE SAID RIGHT AND PAID THE APPEAL FEES IN THIS REGARD CONVEYING HIS SERIOUSNESS OF PURSUING THE APPEAL. THE REASONS FOR NON-ATTENDANCE BEFORE THE CIT(A) CANNOT BE REASON TO REJECT THE ASSESSEES RIGHT OF NATURAL JUSTICE OF GRANTING DUE OPPORTUNITY OF BEING HEARD BY THE QUASI-JUDICIAL AUTHORITIES UNDER THE LAW. THEREFORE, WE ARE OF THE OPINION THAT AN OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE IN RESPECT OF THE ASSESSMENT YEAR UNDER CONSIDERATION. ACCORDINGLY, WE REMAND ALL THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. THE ASSESSING OFFICER SHALL GRANT A 3 ITA NO.234/RPR/2017 REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE IN HIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH MAY, 2019. SD/- SD /- (PARTHA SARATHI CHAUDHURY) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16-05-2019. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., RAIPUR. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY ITAT, RAIPUR