M/s Dynamic Beneficial Accord Marketing P. Ltd., Mohali V. DCIT, C-6(1), Mohali

ITA 237/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1584 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-06-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 22-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR GULSHAN RAJ
• Assessee Lawyers: BHARAT POPLANI
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO. 237/CHD/2018 ASSESSMENT YEAR : 2013-14 M/S DYNAMIC BENEFICIAL ACCORD VS. THE DCIT, CIRCLE 6(1), MARKETING P. LTD., MOHALI PLOT NO.585, SECTOR 82,JLPL INDUSTRIAL AREA, SAS NAGAR, MOHALI-160082 PAN NO. AADCD9795R (APPELLANT) (RESPONDENT) APPELLANT BY : SH. BHARAT POPLANI, FCA RESPONDENT BY : DR GULSHAN RAJ, CIT DR DATE OF HEARING : 08.08.2018 DATE OF PRONOUNCEMENT : 07.09.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.11.2017 OF THE COMMISSIONER OF INCOME TAX(A)- 2, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A) ] AGITATING THE ADDITION MADE BY THE ASSESSING OFFICER IN THE ASSES SMENT PROCEEDINGS CARRIED OUT U/S 148 OF THE INCOME-TAX ACT, 1961 (I N SHORT 'THE ACT'). 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) TO SU BMIT THAT THE SAME IS AN EX-PARTE ORDER. IT HAS BEEN FURTHER SUBM ITTED THAT THERE WAS A CHANGE IN THE ADDRESS OF THE REGISTERED OFFICE OF THE ASSESSEE COMPANY, THEREFORE, THE NOTICE OF HEARING ISSUED BY THE CIT(A) WAS NOT RECEIVED BY THE ASSESSEE. IT HAS BEE N FURTHER ITA NO. 237-CHD.-2018 M/S DYNAMIC BENEFICIAL ACCORD MARKETING P. LTD, MOH ALI 2 SUBMITTED THAT NON-APPEARANCE BEFORE THE LD. CIT(A) WAS NOT INTENTIONAL, RATHER, DUE TO AFORESAID CIRCUMSTANCES . THE LD. COUNSEL HAS FURTHER SUBMITTED THAT ASSESSEE OTHERWI SE HAS A FAIR CASE ON MERITS. THAT EVEN IN THE SUBSEQUENT YEARS, THE ASSESSEE HAD PARTICIPATED IN THE PROCEEDINGS AND THE IDENTIC AL ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE. THE LD. COU NSEL THEREFORE, HAS SUBMITTED THAT THE ISSUE BE RESTORE D TO THE FILE OF THE CIT(A) FOR DECISION AFRESH. 3. THE LD. DR, ON THE OTHER HAND, HAS SUPPORTED THE ORDERS OF THE LOWER AUTHORITIES. 4. CONSIDERING THE ABOVE SUBMISSIONS OF THE LD. COU NSEL FOR THE ASSESSEE, IN OUR VIEW, THE INTEREST OF JUSTICE WILL BE WELL SERVED IF THE ASSESSEE IS GIVEN AN OPPORTUNITY TO C ONTEST ITS CASE ON MERITS. ACCORDINGLY, WE SET ASIDE ORDER OF CIT( A) AND RESTORE THE MATTER TO THE FILE OF THE CIT(A) FOR DE CISION AFRESH, ON MERITS, IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT CIT(A) WILL PROVIDE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIMSELF OR THROUGH HIS COUNSEL ON THE DATE OF HEARING AS AND WHEN CALLED FOR AND WILL NOT CONTRIBUTE TO ANY UNNECESSARY ADJOUR NMENT OF THE CASE. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.09.2018 SD/- SD/- (B.R.R KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 07.09.2018 RKK ITA NO. 237-CHD.-2018 M/S DYNAMIC BENEFICIAL ACCORD MARKETING P. LTD, MOH ALI 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT THE CIT(A) THE DR